عنوان مقاله [English]
the structure of financial oversight of government bodies is a key factor not only in ensuring the proper conduct of the administrative process, but also in the optimal use and protection of public assets. These regulatory bodies, which must necessarily have administrative and financial independence, have an effective role to play in combating corruption and adhering to the principles of transparency and honesty. As a result, it becomes clear why the constitutions of the Kurdistan Region, Iraq, and Iran specifically address computational oversight bodies. In this regard, in the present article, in a descriptive-analytical method, the laws of Kurdistan, Iran and Iraq on the structure of financial oversight institutions and the functioning of these institutions are examined and while analyzing the structural differences and behavioral similarities of the institutions in question, The weakness and strength of financial regulatory institutions in the countries in question and the climate of Iraqi Kurdistan have been analyzed. Findings show that despite the significant similarities between the structure and function of the institutions in question, there are several differences in terms of organizational affiliation, the form of work and the type of tasks between the institutions in the above drawers.