THE AUTHORTY OF THE ADMINISTRATIVE INVESTIGATION AUTHORTY TO GRANT AMNESTY TO THE EMPLOYEE WHEN REPORTING CASES OF ADMINISTRATIVE AND FINANCIAL CORRUPTION
Authors: Jassim TOMAN Shaimaa , Raheem ABDULAALI Aymen , Adel HAMZA Ruqaya 
Published: April 2024

Financial and administrative corruption is one of the most important risks facing the economies of the countries of the world, especially the economies of developing countries, as it represents a waste of wealth or its investment in unproductive areas, as well as the theft of the bulk of it by the corrupt, as corruption in its many forms represents a great challenge to societies and governments as a whole, which It requires the existence of effective, integrated and broad plans and efforts, whether at the economic, social, legal, educational, political or security levels, to eliminate this dangerous phenomenon, because it represents a natural product of abnormal and negative situations in the absence of legal accountability with the progress of effective government legislation, and the importance of research lies in Contribute to the modernization of Iraqi legislation by finding solutions that contribute to detecting corruption crimes in state departments and then trying to limit their spread, as well as encouraging reporting cases of financial and administrative corruption in state institutions. The Code of Criminal Procedure granted the investigative judge the power to offer a judicial pardon to the accused of a felony in Article 129 of the Code of Criminal Procedure No. (23 of 1971), and with reference to the amended State Employees Discipline Law No. 14 of 1994, we did not find such authorization To the administrative investigation authorities, despite the contribution of many state employees to the detection of cases of financial and administrative corruption, and the problem of research arises about whether one of the employees involved in the crime of corruption submitted to his administration for news of administrative and financial violations that constitute a criminal offense if proven, so is it permissible for the investigation authority The administration offered amnesty from prosecution in the event that the employee provided important information that reveals the network of financial and administrative corruption in his department, and does this have any impact on the authority of the criminal investigation? After researching the concept of the public employee and then researching the phenomenon of financial and administrative corruption in state departments and the concept of judicial pardon and the authority of the administrative investigation authority to offer amnesty to the accused, it became clear to us that offering judicial pardon to the accused is the jurisdiction of the investigative judge alone, in exchange for obtaining the testimony of the accused against other perpetrators, and that the administrative investigation authority does not have the authority to offer amnesty to the accused employee, and this pardon does not have any obligatory effect for the investigative judge, and the research concluded with the development of proposals represented in updating laws to confront major developments in the field of methods of committing crimes, by proposing to amend Article (10) From the Law of Discipline of State and Public Sector Employees No. (14 of 1991) and Article 129 of the Code of Criminal Procedure No. (23 of 1971).