The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the master’s thesis tagged “The impact of personal qualities in enabling the internal auditor to discover financial irregularities: an applied study at the University of Mosul”
Part of it was attended by the Dean of the Faculty, Prof. Dr. Thair Ahmed Saadoon Al-Samman.
This study, which was presented by the student Ali Yousef Mohamed in the Department of Accounting, aims to explore the role of personal qualities in enabling internal auditors to detect financial irregularities, and the theoretical side focused on the most important personal qualities related to empowering the internal auditor, while the practical side included analyzing and diagnosing the applied gap between personal qualities to enable internal auditors to discover financial violations,The study reached a set of conclusions, the most important of which are: that the efficiency of the internal auditor plays a decisive role in detecting financial and administrative irregularities within higher education institutions, as internal auditors are responsible for evaluating and testing the internal controls and processes of the institution.
The discussion committee was headed by Prof. Dr. Ziad Hashem Yahya, and the membership of Assistant Professor Dr. Maher Ali Hussein Al-Shammam, and Assistant Professor Dr. Adel Sobhi Abdul Qadir from the Iraqi University under the supervision and membership of Assistant Professor Dr. Alaa Abdul Wahed Dhanoun.