The worsening of environmental problems has led to them being addressed by many entities, the most important of which are the top regulators. Federal Board of supreme audit Office is one of the most important regulators in Iraq. The problem of the research was the fundamental question of the extent to which the Federal Financial Supervisory Office was committed to implementing and exercising environmental control over the audited ones. The refore, the research was based on the main objective of questioning the role of the Federal Financial Supervisory Office in the exercise of environmental control and the compliance of those under its control, by identifying the antosai standards for environmental control, particularly the stand

Our research (applications of the popular referendum in the Constitution of Iraq 2005) speaks of the popular referendum, which is one of the most important means of expressing the will of the people directly, so as to ensure the participation of the act in the political decision-making in the state. Among us the most important referees working referendum in terms of definition and types and what A popular method is useful in direct political action and also dealt with the provisions of the referendum in the iraqi Constitution of the year2005.   

يتعرض قانون الموازنة العامة الاتحادية للطعن بعدم الدستورية كغيره من القوانين، بل أن الطعن فيه يكاد يكون سنوياً حال نشره في الجريدة الرسمية ، وتوجه إليه المطاعن بعدم الدستورية إما عن إجراءات تشريعه أو لمضامينه المتعارضة مع الدستور نصاً أو روحاً ، ولكنّه إذا كانت مدة الطعن بعدم دستورية القوانين كافة متاحة دون قيد زمني محدد ولا تتطلب سوى إجراءات إقامة الدعوى العامة وأخصها قيام شرط المصلحة في حالة الدعوى ال

The unconstitutionality of the Oil and Gas Law inTthe Kurdistan Region No. (22) of 2007

اصدرت المحكمة الاتحادية العليا قرارها بالعدد (9/اتحادية/2023) في 14/11/2023 والمتضمن الحكم بانهاء عضوية النائب ( ل.م.ح.د) وعضوية رئيس مجلس النواب (م.ر.ح) اعتباراً من تاريخ صدور الحكم في 14/11/2023 في قضية تتخلص وقائعها قيام النائب ( ل.م.ح.د) باقامة دعوى ضد رئيس مجلس النواب (اضافة لوظيفته ) حول قيام الاخير باستخدام طلب للاستقالة قدم من قبله بتاريخ 7/5/2022 اثناء الدورة النيابية الرابعه تحت الضغط والاكراه لاسباب سياسية ، ولم يتخذ رئ

The Supreme Federal Court of Iraq was established by the Federal Supreme Court Law No. (30) For the year 2005 on the basis of the provisions of the Iraqi State Administration Law for the transitional period of 2004. The law included a clear reference to the main purpose for which the Federal Supreme Court was established, the separation of jurisdictions between different levels of government, as well as its competence to control the constitutionality of laws. It was also referred to in the Constitution of 2005 and defined its powers in Article (93) of it, in addition to the other terms of reference in the other articles of the Constitution and the laws in force, and from reading the texts of the above Constitution, the Federal Supreme Co

     أصدرت المحكمة الاتحادية العليا قرارها التفسيري المرقم 122/اتحادية/2022 في 29/5/2022 الذي جاء فيه (ان الية استجواب مسؤولي الهيئات المستقلة تكون بذات الالية التي يتم فيها استجواب الوزراء استناداً لاحكام المادة (61/ثامناً/هـ) من الدستور وبنتيجة الاستجواب يمتلك مجلس النواب صلاحية اعفائهم بالأغلبية المطلقة دون سحب الثقة عنهم، لان الثقة تمنح من قبله للوزراء، فاذا ما تم تعيينهم بموافقة مجلس النواب او أي سلطة

The Topics of Granting Confidence to the Ministry is a Renewed Issue in the Constitutional and Practical Reality. This is important if we know that although the Constitution of the Republic of Iraq does not address this issue, the Federal Supreme Court of Iraq has established new provisions regarding the granting of partial confidence to the Government despite the clarity and openness of the text of the article (76) of the Constitution of the Republic of Iraq for the year 2005, and therefore this study attempts to answer the following questions: Does the Federal Supreme Court have the amendment of the constitutional text? Is it possible to consider the decision of the Federal Court a customary constitutional custom of deletion if we know

The aim of the research is to present and discuss the subject of the budgeting estimates and how to activate the role of the Federal board of supreme audit in examining these estimates through reference to Articles 6 and 10 of the Federal board of supreme Law, which did not restrict Federal board of supreme in Preventive control on examination process for planning which is prepared from the government units, as the result of a large amount  of government units Provisions and the weakness of estimates in most of its items, which rely on personal assessment and not based on scientific and logical basis of the estimate, which leads to the emergence of a deficit is not true in the general budget and this seems clear in most Iraq

The research aims to shed light on the role of SAIs and the nature of their work, with the definition of the concept of quality reports and to clarify the reality of quality in the FBSA reports, the researchers reached to conclusions, including: The quality of the SAI reports is a requirement seeks to achieve any regulatory system in order to develop audit work output of the form in which its impact is reflected positively on the performance of the entities controlled, and researchers gave a set of recommendations, including: the need to increase community awareness of the importance of the FBSA Supervisory reports through conferences, seminars and workshops and that FBSA to follow-up reports, and check the quality continuously to the fa