The study aimed at clarifying the concept of reporting corruption crimes and its purpose, when this reporting is a right to the individual and when it is a duty. It also aimed at removing the obstacles facing the person who reports corruption crimes by providing him with protection through referring to the position of legislator and the 2003 UN Anti-Corruption Convention on reporting corruption crimes with providing the necessary guarantees to protect him. The study addressed the guarantees passed by the legislation to protect whistleblowers of these crimes, considering that the active contribution of the citizen in reporting corruption crimes is an informal tool for controlling the job behavior. The study also presented the position of the Iraqi legislator on the criminal responsibility of those who refrain from reporting such crimes to the authorities, and whether there are binding texts or it is only an ethical commitment on the citizen. In fact, reporting corruption crimes would not be performed unless there are effective mechanisms and control devices assigned to receive and examine these complaints and reports. This required that the researcher to present the mechanisms adopted in Iraq to combat corruption legislatively and in terms of the regulatory authorities established to confront this phenomenon, as well as the international mechanisms of international cooperation and its role in combating corruption.