College of Administration and Economics

The College of Administration and Economics – University of Mosul / Department of Accounting Discusses the Impact of Electronic Collection on Enhancing Internal Control

The Higher Diploma thesis titled “The Impact of Electronic Collection of Cash Receipts on the Internal Control System – An Applied Study” was discussed at the University of Mosul – College of Administration and Economics – Department of Accounting. The thesis was submitted by the student Almas Jamal Zaki Al-Shukrji, and the discussion took place on Thursday, December 11, 2025, in Discussion Hall No. (2).

The study aimed to measure the effect of electronic collection of cash receipts on enhancing the effectiveness of the internal control system in the Higher Education Funds of the University of Mosul. It also sought to highlight the role of electronic systems in increasing accuracy, transparency, reducing risks, and safeguarding public funds. Additionally, the study examined the readiness of the technical infrastructure, the level of training, and the extent to which electronic systems align with the requirements of modern control processes.

Key Findings:

The results showed that electronic collection clearly contributes to improving the effectiveness of internal control by enhancing accuracy, transparency, and the speed of processing transactions.

The study also confirmed that advanced technical infrastructure and appropriate training represent two critical factors for improving the efficiency of both financial and control systems.

The discussion committee consisted of: Prof. Dr. Ziyad Hashim Yahya – College of Administration and Economics / University of Mosul as a chair, Asst. Prof. Nada Abdul-Razzaq Suleiman – College of Administration and Economics / University of Mosul as a member, Lecturer Dr. Faez Hazim Ahmed – Al-Hadba University College as a member and Asst. Prof. Dr. Saif Al-Din Amjad Ismail – College of Administration and Economics / University of Mosul as a member and supervisor.