Achieving sustainability in government institutions at economic level by employing a scientific analysis in detecting financial fraud

The Economic sustainability is one of the indicators of sustainable development, which emphasizes that the work of government institutions must have long-term objectives to preserve the safety of the lives of subsequent generations from the negative effects that result from over-waste of public money by some of these institutions, and achieve the best use to the economic resources to meet the needs of society. Since financial fraud is a form of corruption in the Iraqi government sector and one of the causes of its economic problems, the SAIs should make important contributions to reporting sustainability and demonstrating best practices by drawing attention to their impact on sustainability. To achieve the research objective, some of the practical reality of this study and the procedures that have been necessary to limit it according to the legal responsibility of the supervisory bodies were presented in one of the government institutions. The research concluded several conclusions such as; the weakness of the role of the external oversight institution in detecting the financial fraud and achieving economic sustainability. Several recommendations were included like the necessity independence of internal control and adoption of economic sustainability indicators.