This movie, based on a true story, reveals the dark underbelly of corruption, greed, and payoffs that existed between Iraq, the UN, and various countries from the end of the Gulf War to the aftermath of the fall of Saddam Hussein. It does not make for easy watching. Told through the eyes and experience of a UN employee named Michael Sullivan, played perfectly by the underrated Theo James (Divergent Series, Golden Boy, Underworld), we are exposed to the double dealing that took place all in the name of money. Oil for food became a farce; funds were siphoned off; expired medicine was delivered; food arrived spoiled and in limited quantity. But the wealthy and connected flourished. Saddam alone may have pocketed over one billion dollars. Companies in no less than 56 known countries or the countries themselves violated sanctions in order to make money. The stupidity and naivete of the US government for thinking that Saddam would abide by certain conditions, that American troops would be greeted as liberators, and that it was ok to disband the Iraqi armed forces and send everyone home - allowing them to keep their weapons! - without the prospect of being paid defies logical thinking in the extreme. Ignorance of Iraq's geopolitical and cultural makeup, combined with incompetence, was a recipe for disaster. Those who served Saddam were foolishly purged thereby creating a vacuum at the top. As one person put it so succinctly in this film: The Americans knew how to conquer but did not know how to govern. (And they would not have been the first to learn that lesson.) The situation of the Kurds was highlighted. That alone proved to be an insurmountable problem.
Jacqueline Bisset as a French woman serving as the UN overseer of OFF was excellent in her role. Her attempt to correct things and keep everything on the up and up proved to be her undoing. Ben Kingsley, as another official, tried to walk the fine line between being an honest broker and capitulating to bribery. He, too, learned the impossibility of surviving in that position. All in all, this was an engrossing and highly informative film with exceptional acting and writing. I highly recommend it without reservation. As a final aside, it had to be filmed in Morocco as opposed to Iraq for obvious reasons.
PS: Added 5/6/20 - Ben Kingsley's office was filmed in Donald Trump's own Trump Tower dwelling.