Abstract
The political construction in the state relies on an administrative system that represents the executive means that allows the authority to perform its duties, and the municipalities in Iraq are considered one of the institutions operating according to the principle of administrative decentralization. The central authority thus acquires great importance in the life of the public by satisfying the various needs of the citizen within the scope of the geographical activity of the municipality. However, a mechanism must be put in place to protect the interests of institutions by activating the internal oversight role in addition to external oversight in order to seek to detect errors and reduce their effects as systems The oversight is supportive in order to remain within the framework of the law, prevent it from arbitrariness and tyranny, and achieve a balance between the independence of the municipality, which provides it with the exercise of its role and its subordination to the central government.ر
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