Alshariha Basic for the Principle of Financial Surveillance in The Iraqi Constitution:A Comparative Applied Study

Abstract

The principle of financial surveillance is one of the constitutional principles, which is about the obligation to surveillance public funds, to ensure that the transaction is proceeding with it in accordance with the applicable principles and laws, and it confirmed in the Iraqi constitution, what is important to study here to find the basic for this princple, that is include refere to the shariha principles that confirm on the surveillance all of individuals, activities. That is including activities related to public funds, and the purposes of Sharia that require the application of this principle. The constitutionality of the principle gives it the obligatory power to apply it through the legal procedures that ensure its implementation, such as management and legislative surveillance, and the establishing institutions and organizations for surveillance by the law, aplaining the shariha principles thet been based of this principle, the shariha taken several ways to aplaing this principle and strengthen the process of financial surveillance, such as istabilshing the system of hisba, and applying surveillance on the public funds about its sources and spending.