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Abstract The role of general balance does not get completed by just preparation, dependence, and application, but it should get through the stage of supervision on applying the general balance in order to make sure of the extent of conformity of the estimations of general balance with what has been really achieved. The sides of financial supervision vary, there is a precedent, subsequent, or contemporary supervision. 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EE' *B/E J*6- ('F 'D1B'() 'D*41J9J) E*4'(G) %DI -/ C(J1 (JF 'DBH'FJF 'DEB'1F) AGJ 1B'() 3'(B) #H E1'AB) D*FAJ0 'DEH'2F) 'D9'E) HD'-B) D*FAJ0 'DEH'2F) 'D9'E) AGJ 61H1J) D*-BJB 'D3J'/) 'D49(J) 9F 71JB %41'C 'D#E) AJ E1'B() 'D#EH'D 'D9'E)  H*-BJB 'D*H'2F (JF 'D3D7*JF 'D*41J9J) H'D*FAJ0J)  A:J'( 'D1B'() J$/J %DI 7:J'F 'D3D7) 'D*FAJ0J) H%3'!) '3*9E'DG' H('D*'DJ G/1 'DE'D 'D9'E  HD#,D 'DE-'A8) 9DI 'DE'D 'D9'E D'(/ EF *92J2 /H1 'D3D7) 'D*41J9J) ('D1B'() 9DI 'D3D7) 'D*FAJ0J) HE' J$C/ 0DC *41J9 'DB'FHF 'D#3'3J AJ A1F3' D9'E 2001 'D0J J9/ 'D/3*H1 'DE'DJ DA1F3'  AGH #/FI EF 'D/3*H1 H#9DI EF 'DBH'FJF 'D9'/J)  A9DI 'DE419 9F/ %B1'1 'DEH'2F) 'D9'E) 'D1,H9 %DI 'DB'FHF 'D#3'3J A%0' E' .'DA 'DB'FHF (E41H9 B'FHF 'DEH'2F) 'D9'E)) 'DB'FHF 'D#3'3J AJ9/ ('7D'K '3*F'/'K DE(/# 'DE41H9J) ('D/3*H1 'DA1F3J +E 'DB'FHF 'D#3'3J +E 'DBH'FJF 'D9'/J) H#.J1'K 'D*9DJE'*) HB/ 'FA1/ 'DE419 'DA1F3J (G0' 'D'*,'G 9F (BJ) 'D*41J9'* 'DEB'1F) . E1',9 'D(-+ #HD'K : 'DE9',E 'DD:HJ) 'DB'EH3 'DE-J7  ,@1  'DB'G1)  1952 . D3'F 'D91(  'DE,D/ 'D#HD  (J1H*  1959 . E-J7 'DE-J7 DD(3*'FJ . E9,E E*F 'DD:)  'DE,D/ 'D+'FJ  (J1H*  1958 . 'DEF,/  (J1H*  1913 . EFJ1 'D(9D(CJ (B'EH3 'FCDJ2J  91(J)  /'1 'D9DE DDED'JJF  (J1H*  1984 . +'FJ'K : 'DC*( ('DD:) 'D91(J) /. %(1'GJE /1HJ4 ('D%/'1) 'D9'E) AJ 'DF81J) H'DEE'13))  E7'(9 'DGJ&) 'DE51J) 'D9'E) DDC*'(  'DB'G1)  1975 . /. %(1'GJE /1HJ4 ('D/HD))  /'1 'DFG6) 'D91(J)  1969 . /. %(1'GJE 9(/ 'DC1JE 'D:'2J ('DEH'2F) 'D9'E) DD/HD))  CDJ) 'DB'FHF H'D3J'3)  ,'E9) 'D(51)  1970 . #. D. 1'H3 ('D*'1J. 'D'FCDJ2J)  FBDG DD91(J) : /. E-E/ E57AI 2J'/)  EC*() 'DFG6) 'DE51J)  'DB'G1)  1946 . /. '-E/ -'A8 'D,9HJFJ ('B*5'/J'* 'DE'DJ) 'D9'E)/ /1'3) AJ 'D'B*5'/ 'D9'E)  1967 . /. '-E/ 2GJ1 4'EJ) H/. .'D/ 'D.7J( ('DE'DJ) 'D9'E))  /'1 2G1'F DDF41 H'D*H2J9  9E'F  1997 . /. '/EHF/ 3J/HF ('B*5'/J'* 'DE'DJ) 'D9'E))  *1,E) : /. E9F 9(/ 'DB'/1 "D 2C1  /. 9'/D ADJ- 'D9DJ  H2'1) 'D*9DJE 'D9'DJ H'D(-+ 'D9DEJ  ,'E9) 'DEH5D  E7'(9 ,'E9) 'DEH5D  1985 . 'D3J/ 9(/ 'DEHDI ('DE'DJ) 'D9'E))  /'1 'DFG6) 'D91(J)  'DB'G1)  1995 . /. -'E/ 9(/ 'DE,J/ /1'2 (E('/& 'DE'DJ) 'D9'E))  'D/'1 'D,'E9J)  (J1H*  1988 . /. .DJD GJCD ('D1B'() 9DI 'DE$33'* 'D9'E))  /'1 'DE9'1A  72  'DB'G1)  1971 . .7'1 4(DJ ('D9DHE 'DE'DJ) / 'DEH'2F))  /'1 'DC*( 'DD(F'FJ  (J1H*  1965 . 1E6'F E-E/ (7J. ('D1B'() 9DI #/'! 'D,G'2 'D%/'1J /1'3) 9DEJ) H9EDJ) AJ 'DF8E 'D%3D'EJ))  /'1 'DFG6) 'D91(J)  'DB'G1)  1996 . /. 39'/ 'D41B'HJ ('DF8E 'D3J'3J) AJ 'D9'DE 'DE9'51)  /'1 'DFG6) 'D91(J)  'DB'G1)  73  1988 . 5D'- 'D/JF E57AI #EJF ('D1B'() 'DE'DJ) 'D9'E) H/JH'F 'D1B'() 'DE'DJ) AJ 'D91'B (JF E'6JG HE3*B(DG)  (:/'/  1979 . /. 7'G1 'D,F'(J (9DE 'DE'DJ) 'D9'E) H'D*41J9 'DE'DJ)  /'1 'DC*( DD7('9) H'DF41  ,'E9) 'DEH5D  (* . /. 9'/D ADJ- 'D9DJ ('DE'DJ) 'D9'E) H'D*41J9 'D-'DJ)  'D/'1 'D,'E9J) DD7('9) H'DF41  'DEH5D  2002 . /. 9('3 'D9(H/J (41J9) -EH1'(J)  71  ,'E9) 'DEH5D  1990 . 9(/ 'D1$HA ,'(1 (/H1 1B'() /JH'F 'DE-'3())  /1'3) B'FHFJ) EB'1F)  EC*() /'1 'D+B'A) DDF41 H'D*H2J9  71  9E'F  1997 . /. 9(/ 'DA*'- 'D5-F ('D1B'() 'DE'DJ))  /1'3) HFB/ H*-DJD  E$33) 4('( 'D,'E9)  'D%3CF/1J)  1979 . /. 9(/ 'DDG 'DFB4(F/J ('D1B'() 'DE'DJ) HE41H9 E,D3 'D#41'A H'D*F8JE)  71  E7(9) 'D9'FJ  (:/'/  1964 . 9HA E-EH/ 'DCA1'HJ ('D1B'() 'DE'DJ) AJ 'D%3D'E)  E$33) 4('( 'D,'E9) DD7('9) H'DF41 ('D%3CF/1J)  1983 . /. A*-J 'DE15A'HJ (*'1J. 'DB'FHF 'DE51J)  /'1 'DFG6) 'D91(J) DDF41  'DB'G1)  1987 . AGEJ E-EH/ 4C1J ('D1B'() 'DE'DJ) 'D9DJ')  /'1 E,/D'HJ DDF41 H'D*H2J9  72  9E'F  1985 . B'3E ,EJD B'3E ('DE$33) 'D9'E) C%3*1'*J,J) %/'1J) DD*FEJ))  'DEF8E) 'D91(J) DD9DHE 'D%/'1J)  9E'F  1985 . B7( %(1'GJE E-E/ ('DEH'2F) 'D9'E) DD/HD))  'DGJ&) 'DE51J) 'D9'E) DDC*'(  'DB'G1)  74  1994 . /. E,/J E-EH/ 4G'( ('D'B*5'/ 'DE'DJ)  'D/'1 'D,'E9J)  (E  1988 . /. E-E/ 39J/ A1GH/ (9DE 'DE'DJ) 'D9'E))  (E  1981-1982 . /. E-E/ C'ED DJD) ('DF8E 'D3J'3J))  /'1 'DAC1 'D91(J  'DB'G1)  1963. /. E-E/ E-E/ 9(/ 'DD7JA ('D#33 'D/3*H1J) DBH'FJF 'DEJ2'FJ))  71  E,D3 'DF41 'D9DEJ  ,'E9) 'DCHJ*  'DCHJ*  2007 . /. E-EH/ -3JF 'DH'/J H2C1J' '-E/ 92'E ('DE'DJ) 'D9'E) H'DF8'E 'DE'DJ AJ 'D%3D'E)  /'1 'DE3J1)  71  9E'F  2000 . /. F'&D 9(/ 'D-'A8 'D9H'ED) ('D%/'1) 'DE'DJ) 'D9'E) (JF 'DF81J) H'D*7(JB)  'D,'E9) 'D#1/FJ)  9E'F  72  1990 . /. G4'E E-E/ 5AH* 'D9E1J ('B*5'/J'* 'DE'DJ) 'D9'E) H'D3J'3) 'DE'DJ))  (:/'/  1986 . /. 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'DF8'E 'D/'.DJ DE,D3 'DFH'( 'D91'BJ AJ 6H! 'D/3*H1 'D91'BJ 'D-'DJ D3F) 2005 . B1'1 E,D3 BJ'/) 'D+H1) 'D3'(B 0H 'D1BE (567) (*'1J. 12/7/1973 . 'D#E1 0H 'D1BE (77) D3F) 2004 'D5'/1 9F E' J3EI (3D7) 'D'&*D'A 'DE$B*) H'DEF4H1 ('DHB'&9 'D91'BJ) ('D9// (3983) (*'1J. 23/4/2004 . 'D#E1 0H 'D1BE (55) D3F) 2004 'D5'/1 9F E' J3EI (3D7) 'D'&*D'A 'DE$B*) H'DEF4H1 ('DHB'&9 'D91'BJ) ('D9// (3981) (*'1J. 27/1/2004 . /DJD 'D1BJ( 'DE'DJ D/JH'F 'D1B'() 'DE'DJ) D3F) 1990 . B1'1 E,D3 'D#EF 'D/HDJ 0H 'D1BE (1483) (*'1J. 22/5/2003 . 3'/3'K : 'DC*( ('DD:) 'D'FCDJ2J) Felix A. Nigro, Modern public administration Harper and row publishers. New York, 1984. H. Ramanch and Ran, Financial planning and control , S. Chandand Co., New Delhi, 1972 . Henri Fayol, General and management, Pitman and Co., London, 1946. Hicks, H and C. Gullett, Management of organization, New York, Mc-Gaw-Hill, 1976 . Internal Control : Special report by the committee on Auditing procedure published by the American institute of accountants . New York, 16. N. Y. 1949 . M. Duverge : Les Finances Publiques, P.U.F., Paris,1984 . Michel Bouvier, Mari Christine Esciassan, J. P. Lassale, Finance Pubiques, L. G. D. J, 5ed, 2000 . Shettim. V. : Auditing principles and practice. Sultan chand sous publisher. New Delhi ,1990 . 3'(9'K : 'DEH'B9 'D'DC*1HFJ)  HYPERLINK "http://www.iraqcanter.net" www.iraqcanter.net  HYPERLINK "http://www.albasrah.net/ar-articles-2009/.../faraj241009.htm" www.albasrah.net/ar-articles-2009/.../faraj241009.htm .  HYPERLINK "http://www.intekabat.org/look/printotpl2.17.1" www.intekabat.org/look/printotpl2.17.1  HYPERLINK "http://www.ahu.edu.jo" http://www.ahu.edu.jo .  HYPERLINK "http://www.nazaha.ig/pp.1-8.htm" http://www.nazaha.ig/pp.1-8.htm .  HYPERLINK "http://www.ccomptes.fr" www.ccomptes.fr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enri Fayol, General and management, Pitman and Co., London, 1946, 107 . () /. 9(/ 'D3D'E (/HJ  E5/1 3'(B  5 5 87-88 . H. Ramanch and Ran, Financial planning and control , S. Chandan (2) Co., New Delhi, 1972, pp.7-8. (3)Hicks, H and C. Gullett, Management of organization, New York, Mc-Gaw-Hill, 1976, p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nternal Control : Special report by the committee on Auditing procedure published by the American institute of accountants . New York, 16. N. Y. 1949 . (4)Shettim. V. : Auditing principles and practice. Sultan chand sous publisher. 1990, New Delhi. (1) 'DEF8E) 'D9'DEJ) DD#,G2) 'D9DJ' DDE-'3() ('F*H3'J)  E1C2G' E/JF) AJF' ('DFE3'  H*G/A %DI *('/D 'D"1'! H'D.(1'* (JF E.*DA 'D#,G2) 'D9DJ' DDE-'3() AJ E,'D 1B'() 'D#EH'D 'D9'E)  H*9B/ E$*E1'*G' CD +D'+ 3FH'*  HB/ #B1* .D'D 'DE$*E1 'D+'FJ 941 'DEF9B/ AJ 3/FJ 9//'K EF E('/& 'D1B'() 'DE'DJ)  91A ('3E (J'F 3/FJ (4#F 1B'() 'D#/'! H'D1B'() 'DE'DJ) 9DI 'DE41H9'* 'D9'E)  HFH9J) 'D1B'() 'DE'DJ) 'D0J *1,E %DI 'DD:) 'D91(J) . 7'1B 'D3'7J (E,D) 'D1B'() 'DE'DJ) DDE,EH9) 'D91(J) DD#,G2) 'D9DJ' DD1B'() H'DE-'3())  'D3F) 'D3'(9)  'D9// 'D#HD  -2J1'F 1988  5 5 12-24 . () B'3E ,EJD B'3E ('DE$33) 'D9'E) C%3*1'*J,J) %/'1J) DD*FEJ))  'DEF8E) 'D91(J) DD9DHE 'D%/'1J)  9E'F  1985  531 . () /. 9'/D ADJ- 'D9DJ ('DE'DJ) 'D9'E) H'D*41J9 'DE'DJ)  /'1 'D-'E/ DDF41 H'D*H2J9  71  9E'F  2003  5563  /. 9DJ E-E/ .DJD H/. 3DJE'F '-E/ 'DDH2J ('DE'DJ) 'D9'E))  /'1 2G1'F  9E'F  2000  5328 . () /. 9'/D ADJ- 'D9DJ ('DE'DJ) 'D9'E) H'D*41J9 'DE'DJ)  /'1 'D-'E/ DDF41 H'D*H2J9  71  9E'F  2003  5563  /. 9DJ E-E/ .DJD H/. 3DJE'F '-E/ 'DDH2J ('DE'DJ) 'D9'E))  /'1 2G1'F  9E'F  2000  5328 . () /. E,/J E-EH/ 4G'(  E5/1 3'(B  5378 . () /. -'E/ 9(/ 'DE,J/ /1'2 (E('/& 'DE'DJ) 'D9'E))  'D/'1 'D,'E9J)  (J1H*  1988  5104 . () /. E-E/ 39J/ A1GH/ (9DE 'DE'DJ) 'D9'E))  (E  1981-1982  5565 . Felix A. Nigro, Modern public administration Harper and row (5) publishers. New York, 1984, p.375. () AGEJ E-EH/ 4C1J  E5/1 3'(B  525 . () /. .DJD GJCD ('D1B'() 9DI 'DE$33'* 'D9'E))  /'1 'DE9'1A  72  'DB'G1)  1971  5139 . () ,'E9) 'DB/3 'DEA*H-)  'DEB11 0H 'D1BE (4342)  'DE'DJ) 'D9'E)  1995  EF4H1'* ,'E9) 'DB/3  5211 . () AGEJ E-EH/ 4C1J  E5/1 3'(B  526 . () /. -'E/ 9(/ 'DE,J/ /1'2  E5/1 3'(B  5106 . () /. G4'E E-E/ 5AH* 'D9E1J ('B*5'/J'* 'DE'DJ) 'D9'E) H'D3J'3) 'DE'DJ))  (:/'/  1986  5391. () AGEJ E-EH/ 4C1J  'DE5/1 'D3'(B  522 . () 9(/ 'D#EJ1 4E3 'D/JF ('D1B'() 'DE'DJ) 9DI *FAJ0 'DFAB'* 'D9EHEJ) AJ D(F'F)  #71H-) /C*H1'G  CDJ) 'D-BHB  ,'E9) 'DB'G1)  1977  549 . () /. %(1'GJE 9(/ 'DC1JE 'D:'2J ('DEH'2F) 'D9'E) DD/HD))  CDJ) 'DB'FHF H'D3J'3)  ,'E9) 'D(51)  1970  5 5 176-177 . () 'DEF4H1 AJ 'DHB'&9 'D91'BJ) ('D9// 0J 'D1BE (1793) (*'1J. 29/4/1940 . () '3*F'/'K DD#E1 0H 'D1BE (57) D3F) 2004 'D5'/1 9F E' J3EI (3D7) 'D'&*D'A H'D0J F41 AJ 'DHB'&9 'D91'BJ) ('D9// 0J 'D1BE (3982) AJ -2J1'F 2004 . () 'DB3E (2 1) EF 'D#E1 FA3G . () 'DB3E (3) EF 'D#E1 FA3G . () 'DB3E (5) EF 'D#E1 FA3G . () 'DB3E (6) EF 'D#E1 0H 'D1BE (57) D3F) 2004 . () 'DB3E (9) EF 'D#E1 FA3G . () 'D:J 'DE419 ,G'2 'D*A*J4 'DE'DJ H#D-BG (/JH'F 'D1B'() 'DE'DJ) (EH,( B'FHF %D:'! B'FHF 'D*A*J4 'DE'DJ 0H 'D1BE 1065 D3F) 1975 'DEF4H1 ('DHB'&9 ('D9// (2481) AJ 21/7/1975 . () 'DAB1'* (#HD' H+'FJ'K) EF 'D#E1 1BE (19) D3F) 2005 H'DEF4H1 ('DHB'&9 'D91'BJ) ('D9// (3995) AJ 3/3/2005 . () 'DE'/) (3) EF B'FHF H2'1) 'D*.7J7 'D91'BJ 0H 'D1BE (19) D3F) 2009 H'DEF4H1 ('DHB'&9 'D91'BJ) ('D9// (4139) (*'1J. 19/10/2009 . () 97' 'DDG 3'DE ,HJ9/ 'D51'J1) ('D1B'() 9DI *FAJ0 'DEH'2F) 'D9'E) DD/HD) AJ 'DF8'E 'D#1/FJ)  #71H-) /C*H1'G EB/E) %DI CDJ) 'D-BHB  ,'E9) 9JF 4E3  1999  5353 HE' (9/G' . () 'DE'/) (4) EF 'DB'FHF 'D5'/1 AJ 10/8/1922 E4'1 %DJG AJ : M. Duverge : Les Finances Publiques, P.U.F., Paris,1984. () /. JH3A 4('7 ('DH3J7 AJ 'D1B'() 'DE'DJ) H'D%/'1J))  71  1998-1999  519 HE' (9/G' . Michel Bouvier, Mari Christine Esciassan, J. P. Lassale, Finance (2) Pubiques, L. G. D. J, 5ed, 2000, p:399. (3) 'DEH'/ (24 20 19) EF 'DB'FHF 127 D3F) 1981 (4#F 'DE-'3() 'D-CHEJ) . (1) 'D3J/ 9(/ 'DEHDI ('DE'DJ) 'D9'E))  /'1 'DFG6) 'D91(J)  'DB'G1)  1995  5678 . (2) 'D51'J1)  E5/1 3'(B  5386 HE' (9/G' . (3) 'DE'/) (49) EF 'DF8'E 'DE'DJ 1BE 3 D3F) 1949  'DE'/*'F (137 136) EF 'D*9DJE'* 'DE'DJ) 1BE (1) D3F) 1995 . (4) 'DE'/) (17) EF B'FHF H2'1) 'D*.7J7 'D#1/FJ D3F) 1971 . () 'DE'/) (4) EF F8'E 'D/JH'F 1BE 55 D3F) 1992 . () 'DAB1) (2) EF 'DE'/) (33) EF 'DE13HE 1BE (1648) (*'1J. 7/8/1977 . () DE2J/ EF 'D*A5JD -HD 'D1B'() 'D%/'1J) AJ 3H1J' J1',9 : EJ 9(/ 'DE7D( E-12J ('D1B'() 9DI *FAJ0 'DFAB'* 'D9'E))  #71H-) /C*H1'G  EB/E) %DI CDJ) 'D-BHB  ,'E9) /E4B  2002  5255 HE' (9/G' . () 'DE'/*'F (2 1) EF B'FHF 'D,G'2 'D5'/1 ('DE13HE 'D*41J9J 1BE 93 (*'1J. 19/7/1967 . () EJ 9(/ 'DE7D( E-12J  'DE5/1 'D3'(B  5156 HE' (9/G' . () 5D'- 'D/JF E57AI #EJF ('D1B'() 'DE'DJ) 'D9'E) H/JH'F 'D1B'() 'DE'DJ) AJ 'D91'B (JF E'6JG HE3*B(DG)  (:/'/  1979  5 5 28-29 . () /. '-E/ 2GJ1 4'EJ) H/. .'D/ 'D.7J( ('DE'DJ) 'D9'E))  /'1 2G1'F DDF41 H'D*H2J9  9E'F  1997  5305 . () .7'1 4(DJ ('D9DHE 'DE'DJ) / 'DEH'2F))  /'1 'DC*( 'DD(F'FJ  (J1H*  1965  595 . () /. '-E/ 'D,9HJFJ ('B*5'/J'* 'DE'DJ) 'D9'E))  1967  5281 . () 'DE'/) (34) EF /3*H1 9'E 1958  'DE'/) (#HD'K/16) EF /3*H1 1963  'DE'/) (55/#) EF /3*H1 1970  'DE'/) (61/7) EF /3*H1 'D91'B 'D-'DJ D9'E 2005 . () 'DE'/) (62/+'FJ'K) EF 'D/3*H1 'D91'BJ 'D-'DJ D9'E 2005 . () 'DE'/) (61/+'FJ'K) EF 'D/3*H1 FA3G . () 'DE'/) (61/3'(9'K  #) EF /3*H1 2005 . () 'DE'/) (50) EF 'DF8'E 'D/'.DJ DE,D3 'DFH'( 'D91'BJ 'D-'DJ . () 'DE'/) (54) EF 'DF8'E FA3G . () E57AI 3'DE E57AI 'DF,JAJ ('D'.*5'5 'D*41J9J H'D1B'(J DDE,D3 'DH7FJ 'D91'BJ HE,D3 'D49( AJ CD EF 3H1J' HE51 / /1'3) EB'1F))  13'D) E',3*J1  EB/E) %DI CDJ) 'DB'FHF  ,'E9) 'DEH5D  1999  568 . () /. E-E/ C'ED DJD) ('DF8E 'D3J'3J))  /'1 'DAC1 'D91(J  'DB'G1)  1963  5861 . () E57AI 'DF,JAJ  'DE5/1 'D3'(B  568 . () JF81 : F5 'DE'/) (54) EF 'DB'FHF 'D#3'3 'D91'BJ 3F) 1925 H'DE'/) (34) EF /3*H1 1958 H'DE'/) (1) EF /3*H1 1963 H'DE'/) (55) EF /3*H1 1970 H'DE'/) (50) EF 'DF8'E 'D/'.DJ DE,D3 'DFH'( 'D91'BJ 'D-'DJ . 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