Auditing government revenues in Iraq

Abstract

This article looks at the sources of government revenue in Iraq. It shows the level of the country's dependency on oil revenues and highlights the consequent need to diversify government revenue sources and move to a more stable situation, which is appropriate for a developing country. The study comments on the role of auditing to secure the revenue streams and minimize opportunities for corruption.

Additional information

Notes on contributors

Talal A. Al-Kassar

He was previously a senior researcher at the Board of Supreme Audit, Baghdad.