| Summary: | The main purpose of the study is to assess the extent to which the Iraqi Supreme audit institution (SAI) independence in the context of legal and constitutional frame after 2003. This paper discusses and analyzes the implications
of the nature of this independence on accountability in the Iraq public sector.Based on the reviews, criticisms and theoretical and legal analysis,the study confirms that the SAI independence is an important concept for any country, particularly democracy ones. The study finds that despite the independence of the Iraqi Supreme Audit Institution is considered as one of
the basic issues that were included in the legal and constitutional frame in the post - Saddam Era, nevertheless the application of these texts were accompanied by many constraints and challenges which have contributed to the loss of the independence content, and then influenced on the Iraqi SAI performance in enhancing accountability and detect corruption in the public sector.
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