The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the research of the Higher Diploma in Auditing and Auditing tagged “The extent to which the Federal Financial Audit Bureau relies on the work of internal auditors in accordance with International Standard on Auditing 610”.

The current study aims … Which was submitted by the student “Ihab Qasim Mohamed” in the Accounting Department to: Knowing the extent to which the Federal Financial Supervision Bureau relies on the work of internal auditors in light of the application of International Standard 610 in order to benefit from the advantages and benefits of coordination and exchange of information between the two parties, increase the efficiency and effectiveness of work between the internal and external auditors and improve the relationship between them based on the application of the work of the standard.

The study reached a number of conclusions, including: the need to enhance the degree of application of this standard in light of the awareness of external auditors of its importance and the necessity of its application.

The discussion committee was headed by Prof. Dr. Luqman Muhammad Ayoub, with the membership of Assistant Professor Dr. Seif El-Din Amjad Ismail, and the membership and supervision of the teacher, Dr. Manal Naji Saleh.