The Department of Accounting at the College of Administration and Economics, University of Mosul, held the defense of a Higher Diploma thesis on Thursday, February 26, 2026, entitled:
“The Impact of Implementing the Internal Control System According to the COSO Framework on Fraud Detection: An Applied Study.”
The thesis was submitted by Mr. Rami Yarab Qasim Al-Obaidi and was defended in Discussion Hall No. (2).
The study aimed to measure the impact of the internal control system, in accordance with the COSO framework, on detecting financial fraud. This was achieved by analyzing the components of the control system—namely, control environment, risk assessment, control activities, information and communication, and monitoring—and examining the extent to which these components contribute to reducing fraud opportunities and enhancing transparency and accountability within economic units.
The study reached several conclusions, most notably the existence of an effective role of the internal control system, based on the COSO framework, in detecting financial fraud. The findings also indicated a significant correlation and impact relationship between the components of internal control and the level of fraud detection. Furthermore, the study emphasized the need to strengthen certain control procedures, develop continuous monitoring mechanisms, and adopt more integrated control systems to support integrity and safeguard financial resources.
The examination committee consisted of:
Professor Dr. Luqman Mohammed Ayoub
College of Administration and Economics – University of Mosul as a Chair,  Assistant Professor Dr. Abdulwahid Ghazi Mohammed College of Administration and Economics – University of Mosul as a  Member,  Lecturer Dr. Ameer Hazem Abdulrahman College of Administration and Economics – University of Mosul as a  Member and  Lecturer Dr. Shaimaa Mohammed Sameer Ibrahim
College of Administration and Economics – University of Mosul as a Member and Supervisor.