Abstract
One of the reasons of the failure by many investment projects in several developing countries is due to the failure to adopt a such projects on the study, analysis and trade-offs among them, because to do such projects failed means more waste of resources to which States are in dire need of them, so the process differentiation Among the projects could serve as a way to optimize the use of available resources. Research problem is identified by the problems faced by the trade-off between investment projects in Iraq. The objective of this research to highlight the importance of preparing feasibility studies and benefits and demonstrate the importance of modern information technology in cemented and comprehensiveness of economic feasibility studies, as well as identifying the frameworks liability and professional accounting and auditing at the failure of investment projects already preparing feasibility studies them, and clear the importance of research, especially in developing countries that they must pay more attention to the themes and areas of investment tools most adapted and benefit to these communities and in a scientific and practical through optimization of the efficiency of these investments. The researcher reached to the importance of adopting a number of ways when the trade-off between investment projects and not just in some ways one of which was a substitute for other, but to deal with it for the purpose of providing a comprehensive picture of the project. As well as the importance of social enter the feasibility study and environmental preparing feasibility studies in Iraq. The adoption of the proposed program in the preparation of feasibility studies due to the many advantages offered by the use..
