الملخص

Abstract
Abstract The supervisory work is a sophisticated and advanced method that has evolved with the passage of times and times to cope with the financial crises facing countries. It is also the safety valve that guarantees the implementation of the business and the achievement of the goals set for the countries and institutions and has become consistent with them to reduce the mistakes and deviations and the possibility of correcting these errors The supervisory bodies are the most important bodies that carry out this work because they have the right to carry out financial, administrative and legal control over the work of the executive body and to report to the highest authority in the state represented by parliaments or The executive authority. This study aims at measuring the compliance of the Federal Financial Control Bureau with the application of the independence standard for INTOSAI and determining the gap of independence and thus working on narrowing the gap. The research reached a number of conclusions, the most important of which is that the Office of Financial Supervision is dependent on one of the entities subject to audit in its annual budget and spending allocations. May delay the recruitment and appointment of staff as well as hamper the ability of the SAI to implement its mandate and give the impression that a reduction in the independence of the institution is possible as well as the existence of deficiencies in the application of international standards of the Supreme Audit Institutions, The Chairman of the Supervisory Authority by the Executive Authority, contrary to the standards of INTOSAI, which states that the heads of the Supreme Audit Institutions shall not be appointed, re-appointed or dismissed by the executive authority to ensure independence. The research reached a number of recommendations, namely the adoption of the international standards of the Supreme Audit Institutions (INTOSAI) The Office of the Federal Financial Supervision in accordance with a predefined plan of action, especially since the Federal Audit Bureau is a member of INTOSAI. In addition, the Bureau's budget must be independent of the executive authority Deputies.