Financial and administrative oversight is defined as the entity responsible for the performance of government departments. Administrative oversight is responsible for monitoring the performance of all departments, while financial oversight is responsible for managing, controlling, and regulating the movement of money. The Financial Oversight Department in Iraq is one of the long-established departments that originated with the establishment of the modern Iraqi state in 1920. It is observed that administrative and financial departments before 2003 were more capable of performing their duties. The entity responsible for financial matters in Iraq was represented by the "Iraqi Financial Audit Bureau." This was the situation before 2003, i.e., before the American occupation of Iraq. However, after 2003, other oversight departments were established by order of the occupying authority, which are.

1. Integrity Commission.

2. Office of the Inspector General.