18 December، 2025
College of Administration and Economics – University of Mosul / Department of Accounting Discusses the Evaluation of Fraud Auditing in Light of INTOSAI Standards
The University of Mosul – College of Administration and Economics – Department of Accounting witnessed on Thursday, 18 December 2025 the discussion of a Higher Diploma thesis entitled: “Evaluating the Fraud Auditing Program at the Federal Board of Supreme Audit in Light of INTOSAI Standards,” submitted by the student Mohammed Ahmed Elias Hamad Al-Hamdani, and held in Discussion Hall No. (2).
The study aimed to assess the extent to which the fraud auditing program applied at the Federal Board of Supreme Audit complies with the standards of the International Organization of Supreme Audit Institutions (INTOSAI), in a manner that enhances the effectiveness of oversight and limits fraudulent practices.
Key Findings:
The Federal Board of Supreme Audit keeps pace with developments and changes related to combating fraud in accordance with international standards.
The adopted fraud auditing program is consistent with INTOSAI requirements and standards, supporting the efficiency of oversight performance.
The Examination Committee consisted of: Professor Dr. Alaa Abdulwahid Dhanoon – College of Administration and Economics / University of Mosul as a chairperson, Assistant Professor Dr. Saif Al-Din Amjad Ismail – College of Administration and Economics / University of Mosul as a member, Lecturer Ms. Sawsan Ahmed Saeed – College of Administration and Economics / University of Mosul as a member and Assistant Professor Dr. Abdulwahid Ghazi Mohammed – College of Administration and Economics / University of Mosul – Member and Supervisor.
