Abstract
The public employee is assigned functional tasks in order to carry out the various job duties, and the most important of these jobs and their dangers are the financial jobs because the accountant is close to the cash amounts that are under his custody, such as the accountant and the treasurer. Therefore, the public facility must choose to fill those positions accountants known for their competence, sincerity, honesty and integrity In order to avoid cases of embezzlement and damage to public money, and although the Iraqi legislator has surrounded state funds with many means of protection through legislative texts, we find that these legislations are still inadequate in protecting public money, so the Iraqi legislator resorted to creating legislation in addition to that Legislations to protect those funds through the legislation of the personal liability insurance law for employees of state departments and the public sector, according to which the state-owned insurance companies are entrusted with paying compensation to the public utility for embezzlement crimes and for damages that occur from the employees of that facility and to collect embezzled sums from insurance companies directly without resorting to methods traditional.
Main Subjects