College of Administration and Economics

The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the master’s thesis tagged “Internal Audit Requirements to Enhance Cybersecurity in Light of the Institute of Internal Auditors IIA Guidelines” An applied study at the University of Mosul.

The current study submitted by the student “Suha Younis Ali” in the Accounting Department aimed to identify the requirements that are supposed to be met in a way that enables the internal auditor to perform his role effectively as an independent guarantee provider to the Board of Directors for the set of controls and measures for cybersecurity and in a way that can contribute to achieving its efficiency and effectiveness, through auditing the operations carried out by the first and second lines responsible for developing and implementing these controls, based on the guidelines issued by the Institute of Internal Auditors (IIA), as well as It aimed to determine the availability of these requirements at the University of Mosul and determine their impact on the role of the internal auditor.

The study concluded with the most important conclusions: There is a set of requirements that must be met by providing the internal auditor with advanced knowledge of information technology, working with high professional care and maintaining his independence, and the adequate support that internal auditors must receive by allowing time and providing the necessary financial resources and supporting their participation in developing a cybersecurity strategy in the units and granting them sufficient powers for that, updating the internal audit approach and planning for the cyber audit process on an annual and flexible basis on a risk-based basis using an appropriate methodology, as well as on strengthening the relationships between the internal audit function and the functions of information technology and cybersecurity.

The discussion committee was headed by Prof. Dr. Luqman Muhammad Ayoub, and the membership of Assistant Professor Dr. Taha Ahmed Hassan, and Assistant Professor Dr. Muthanna Rukan Jassim from the University of Tikrit, under the supervision and membership of Prof. Dr. Ziad Hashem Yahya.