أثر غياب قانون الموازنة العامة لأقليم كوردستان على اداء ديوان الرقابة المالية: (دراسة استطلاعية لأراء عينة من المهنيين العاملين في ديوان الرقابة المالية لأقليم كوردستان)

Abstract

This research aims to define the concept of the State's general budget law, and also aims to understand the concept of oversight and the oversight bodies of the government such as the Office of Financial Supervision of the Kurdistan Region - Iraq, and to demonstrate the effects of the general budget law of the region on the performance of the Financial Supervision Bureau of the Kurdistan Region - Iraq, and to indicate the impact of the relationship between them on the absence of Public budget law During the years that did not issue any public budget law for the region. The questionnaire form is distributed to workers in the Office of Financial Supervision of the region, and the analysis and presentation of the results using the statistical program for social sciences called (SPSS), within the framework of the study hypotheses and the use of the descriptive approach, about the study variables and their distribution to the research sample in the Bureau of Financial Supervision, and from the expectations that are made Reached from the conclusions and recommendations that achieve the research goals.