11 February، 2026
The Department of Accounting – College of Administration and Economics at the University of Mosul Discusses a Higher Diploma Thesis on the Role of Internal Control in Reducing Budget Deviations
The Department of Accounting, College of Administration and Economics, University of Mosul, discussed a higher diploma thesis entitled: “The Role of Internal Control Mechanisms in Reducing Budget Deviations in Government Units – An Applied Study”
The thesis was presented by the student Ghufran Ali Hussein on Wednesday, 11 February 2026, in Discussion Hall (2).
The study aimed to identify the administrative, behavioral, and organizational factors behind the occurrence of budget deviations in government units, in addition to evaluating the effectiveness of applied internal control systems in detecting and reducing such deviations.
The results showed that budget efficiency is closely linked to relying on sound scientific foundations in planning. The absence of such foundations turns the budget into a traditional accounting tool lacking a strategic dimension, thereby weakening its ability to achieve financial and developmental objectives.
The examination committee consisted of:
Professor Dr. Maher Ali Hussein
College of Administration and Economics – University of Mosul / Chair
Assistant Professor Dr. Ali Hazem Younis
College of Administration and Economics – University of Mosul / Member
Assistant Professor Ms. Nada Abdulrazzaq Suleiman College of Administration and Economics – University of Mosul / Member
Assistant Professor Dr. Muthanna Falih Badr College of Administration and Economics – University of Mosul / Member and Supervisor.
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