Transparency and accountability in public sector: legal obstacles to the Iraqi supreme audit institution in combating corruption

Iraqi Supreme Audit Institution is the main oversight institution in anti- corruption with mandates to control the governmental activities, protect the public funds, and strengthen the accountability. However, effective performance of these functions is
hindered by some legal obstacles related to Jack of independence of this institution, inefficient measures of accountability and prosecution, overlapping jurisdictions with other oversight bodies, and failure to adopt the principles of Sharia law that can curb the corruption in the public sector. Hence, this study investigates the extent and manner in which the legal obstacles have affected performance of Iraqi Supreme Audit Institution in combating corruption. This study used a qualitative approach in which
elite interviews involving face-to-face and telephone interview techniques was employed. The Institutional theory on corruption was a reference for the study's framework of analysis. Primary data were collected from five groups comprising officials of Iraqi Supreme Audit Institution, members of parliament., academics in the law field, judges and lecturers in Sharia field. The statutes and laws were also sources for primary data in this study. Secondary data were mainly from academic writings such as books, and the journal articles. The findings of the study show that the
performance of Iraqi Supreme Audit Institution in fighting corruption has been negatively affected by the legal obstacles. Thus, this study highlights the urgent need to strengthen the functions of the Iraqi Supreme Audit Institution in fighting corruption through constitutional amendment that will explicitly guarantee the independence of the institution. In addition, this research recommends amendment of the lraqi Supreme Audit Institution Act of 2011 to include stringent preventive and deterrent powers
against corruption and ensure transparency of the public resources via passing new laws for financial management, oil and gas and government contracts. The new law should repeal the overlapping bodies and apply the principles of Sharia within oversight mechanisms on corruption