College of Administration and Economics

The University of Mosul – College of Administration and Economics – Department of Accounting witnessed, on Sunday, 11 January 2026, in Discussion Hall No. (2), the discussion of a Higher Diploma thesis entitled: “The Extent of Compliance with the Requirements of ISSAI 150 at the Federal Board of Supreme Audit – An Applied Study,” submitted by the student Fawaz Saadoun Hassan Al-Assafi.
The thesis aimed to evaluate the extent to which the Federal Board of Supreme Audit complies with the requirements of ISSAI 150, analyze the level of its application within the auditing work environment, identify strengths and weaknesses, and present practical recommendations that contribute to enhancing auditors’ efficiency and improving the quality of auditing performance.
The study reached several conclusions, most notably that the Federal Board of Supreme Audit achieves a good level of compliance with the requirements of ISSAI 150, particularly with regard to defining professional competence and allocating tasks according to experience. However, the results revealed gaps in the area of continuous professional development and reliance on external training, which necessitates strengthening evaluation mechanisms and linking them to career progression to ensure the sustainability of professional competence.
The discussion committee consisted of:
Asst. Prof. Dr. Haitham Hashim Qasim – College of Administration and Economics / University of Mosul as a chair, Asst. Prof. Dr. Rafi Nizar Jameel – College of Administration and Economics / University of Mosul as a member, Lect. Dr. Firas Aziz Mohammed – College of Administration and Economics / University of Mosul as a member and Lect. Dr. Manal Naji Salih – College of Administration and Economics / University of Mosul as a member and supervisr.