Prepared by: Assistant Lecturer Hamid Jassim Alwan Department of Business Administration Corruption is considered a negative phenomenon that generally refers to violations of the principle of integrity in work and society. It can be defined from several perspectives: Linguistically: In Arabic, corruption is the opposite of “reform” and denotes invalidity or decay; it is said that something is corrupted when it becomes void or deteriorates. Terminologically (International Institutions): The use of public office for illegitimate personal gain, in ways that lack a legal basis. Transparency International Definition: “The abuse of entrusted power for private gain.” Forms and Manifestations of Corruption Corruption encompasses a wide range of practices, أبرزها: Bribery: Offering money or services to obtain unlawful benefits. Nepotism and Favoritism: Granting positions or advantages to relatives or friends without merit. Embezzlement and Misappropriation of Public Funds: Illegally seizing state resources. Extortion: Using threats or pressure to obtain benefits. Money Laundering: Concealing the illegal origins of funds. Forgery: Manipulating official documents and records. Administrative Obstruction: Deliberately delaying or blocking citizens’ transactions for personal purposes. Types of Corruption By Nature Political Corruption: The misuse of public authority by governing bodies for illegitimate purposes. Administrative Corruption: Deviations in job performance by public employees through violating laws or abusing authority for personal gain. Financial Corruption: Financial misconduct and violations of established regulations governing state institutions. Ethical Corruption: Behavioral deviations that contradict moral, religious, and social norms. By Scale (Level) Petty Corruption: Occurs at lower administrative levels, often carried out individually without prior coordination. Grand Corruption: Occurs at higher levels of authority, involving senior officials exploiting their positions for significant personal gains. Anti-Corruption Bodies At the International Level Global efforts to combat corruption are coordinated through major institutions, including: United Nations (through the Convention against Corruption) World Bank International Monetary Fund (IMF) Transparency International At the National Level (Iraq) Several institutions in Iraq are responsible for oversight and accountability, including: Federal Commission of Integrity Board of Supreme Audit Offices of Inspectors General Civil Society Organizations