22 September، 2025
Master’s Thesis Discusses the Evaluation of the Federal Board of Supreme Audit’s Procedures for Auditing the Sustainable Development Goals – Department of Accounting / College of Administration and Economics / University of Mosul
The Discussion Hall No. (2) at the College of Administration and Economics, University of Mosul, hosted on Monday, September 22, 2025, the defense of the master’s thesis submitted by the student Hanan Jamal Sharif in the Department of Accounting, entitled: “Evaluation of the Federal Board of Supreme Audit’s Procedures for Auditing the Sustainable Development Goals in Light of ISAM and ISAE5000.”
Assistant Dean for Academic Affairs, Professor Dr. Salem Khalil Khaled attended part of the discussion.
The study aimed to assess the procedures of the Iraqi Federal Board of Supreme Audit in auditing the Sustainable Development Goals (SDGs), and to highlight the potential use of related international standards and issuances to strengthen this process, particularly the INTOSAI initiative model (ISAM).
The study concluded that the Iraqi Federal Board of Supreme Audit is considered one of the pioneering supreme audit institutions in the world and the Arab region to initiate the auditing of the Sustainable Development Goals and publish related reports, despite relying primarily on local audit evidence.
The discussion committee consisted of: Prof. Sinan Zuhair Mohammed Jameel (University of Mosul / College of Administration and Economics) as achair, Asst. Prof. Dr. Sabrin Kareem Blasim (University of Wasit / College of Administration and Economics) as a member, Lecturer Dr. Shaimaa Mohammed Sameer (University of Mosul / College of Administration and Economics) aa a member and Asst. Prof. Dr. Abdulwahid Ghazi Mohammed (University of Mosul / College of Administration and Economics) as a member and supervisor.
