Re-Engineering the Stage of Preparing the State's General Budget by Applying It to Some Investment Projects in Nineveh Governorate – Iraq

Identifying the nature of process re-engineering and its dimensions, the study used the analytical descriptive approach, and used the questionnaire as a data collection tool consisting of (30) questions, which were distributed to a sample of financial managers and accountants in the control departments in Nineveh Governorate, whose number is (390), in addition to (25) managers in that department, and the responses were analyzed using the (SPSS) program. The study concluded that there is a weakness in the oversight of state agencies, and that the corruption of society results from the corruption of power and interest in re-engineering operations in a comprehensive manner that makes operations clear, logical, and capable of achieving Objectives, and that the organizational dimension enables the transition from hierarchical structures to flat structures, and that the technological dimension contributes to monitoring and controlling the functioning of the state's general budget.