College of Administration and Economics

The University of Mosul – College of Administration and Economics – Department of Accounting held  on Monday, 15 December 2025, the discussion of the Higher Diploma thesis submitted by the student Mahmoud Burhan Mahmoud, entitled:

“The Possibility of Using Expert Systems for Internal Auditing Purposes: An Applied Study at the Nineveh Governorate Office.”

The discussion took place in Discussion Hall No. (2) at the College of Administration and Economics.

The study aimed to demonstrate the feasibility of using expert systems to support and improve the efficiency and effectiveness of internal auditing activities at the Nineveh Governorate Office, by enhancing the accuracy of auditing procedures, accelerating decision-making processes, and reducing human errors, in line with the requirements of modern control systems and digital transformation.

Key Findings:

The necessity for the Nineveh Governorate Office to adopt expert systems in internal auditing work due to their effective role in raising the efficiency and effectiveness of supervisory performance.

The contribution of expert systems to improving the quality of audit outputs by reducing reliance on personal judgment and enhancing consistency and accuracy.

Supporting supervisory decision-making through speed and reliability in data analysis.

Part of the discussion session was attended by the Assistant Dean for Scientific Affairs, Assistant Professor Dr. Salem Khalil Khalid.

The Examination Committee consisted of: Professor Dr. Sinan Zuhair Mohammed Jamil – College of Administration and Economics / University of Mosul as a  chairman, Assistant Professor Intisar Saber Nouri – College of Administration and Economics / University of Mosul as a member, Lecturer Dr. Arslan Ibrahim Abdulkarim – College of Administration and Economics / University of Mosul as a member and Professor Dr. Ziyad Hashim Al-Saqqa – College of Administration and Economics / University of Mosul as a member and supervisor.