The University of Mosul – College of Administration and Economics – Department of Accounting, witnessed on Monday, January 26, 2026, the discussion of a Higher Diploma thesis entitled:
“Evaluating Internal Auditing Procedures in Light of Accountability and Transparency in Public Sector Units,”
submitted by the student Mohammed Hisham Hazem Al-Juwadi, in Discussion Hall No. (2).
The study aimed to improve internal auditing procedures in public sector units in light of the concepts of accountability and transparency, as they are considered fundamental pillars for enhancing integrity and rationalizing institutional performance.
The study concluded with several findings, most notably that internal auditing procedures effectively improve within an organizational environment characterized by high levels of accountability and transparency, which contributes to enhancing the efficiency of supervisory performance and strengthening trust in public institutions.
The discussion committee consisted of:
Prof. Dr. Sinan Zuhair Mohammed Jameel – University of Mosul, College of Administration and Economics as a chairman, Asst. Prof. Dr. Khalis Hassan Yousif – University of Mosul, College of Administration and Economics as a member, Asst. Prof. Dr. Saif Al-Din Amjad Ismail – University of Mosul, College of Administration and Economics as a member and  Asst. Prof. Dr. Kubra Mohammed Taher – University of Mosul, College of Administration and Economics as member and supervisor.