An Empirical Analysis of Criminal and Civil Proceedings in light of the United Nations Convention Against Corruption:

In cases of grand corruption, harm is not confined to the criminal dimension of legal violation, but is primarily reflected in the financial and developmental losses affecting the state and society. The embezzlement, misuse, or diversion of public funds for illicit purposes effectively weakens the state's ability to finance essential services, infrastructure, and social programs. From this perspective, criminal conviction alone is insufficient to achieve justice, as an offender may be imprisoned while illicit assets remain beyond the reach of the state. Asset recovery therefore constitutes a fundamental and complementary pillar of accountability, shifting it from the level of punishment to that of redress, and ensuring that misappropriated funds are returned to their rightful place. It also plays a critical role in restoring public trust and strengthening the deterrent effect of anti-corruption efforts.

This report, titled "Asset and Fund Recovery in Iraq: A Practical Analysis of Criminal and Civil Procedures in Light of the United Nations Convention against Corruption," presents the key findings and trends derived from a trial monitoring program examining the asset recovery framework in Iraq. The analysis is based on a review of 482 criminal cases and 60 civil claims before the Central Criminal Court for Anti-Corruption and Courts of First Instance. It aims to assess the current recovery system and identify key challenges, most notably the persistent gap between criminal accountability and the effective recovery of public assets.

The analysis combines quantitative and qualitative methods, drawing on direct trial monitoring, civil case review, institutional consultations, and legal assessment against Iraqi law and the UNCAC framework.

Download the report here.