ABSTRACT
External audit career is currently facing sharp criticism of individuals, civil society and non-governmental organizations because of the weakness and complacency of combating various forms of administrative and financial corruption. The researchers aimed to determine the role of the government external audit in combating in the light of governance. To achieve the the research, a distributed to the study sample of (100) external government auditors as well as university professors and other parties dealing directly with the auditing (90) questionnaire. After the analysis of the questionnaire vocabulary by using the statistical program (SPSS), many of the results were obtained. The most important of these problems is the lack of integration, joint planning, poor coordination and exchange of information among them, which has a negative effect on the public sector. Performance of government agencies in the face of administrative and financial corruption. The study concluded with a set of recommendations: The adoption of the concept of governance in Iraq, is necessary to address and address the problem of administrative and financial corruption suffered by government agencies. And the unification of the external audit with a single supervisory body with a broad authority responsible for monitoring and auditing all government institutions.

Keywords: External Auditing، Governance، Administrative and Financial Corruptions in State Agencies

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