The Accounting Department at the College of Administration and Economics, University of Mosul, held the defense of a Higher Diploma thesis entitled:
“The Possibility of Increasing the Effectiveness of the Internal Control System in the Public Sector to Reduce Financial and Administrative Corruption – An Applied Study on a Sample of Auditors at the Federal Board of Supreme Audit.”
The thesis was submitted by Mr. Ali Khalid Asaad Al-Jubouri and was discussed in Discussion Hall No. (2).
The study aimed to diagnose the potential for enhancing the effectiveness of the internal control system in the public sector as a means of limiting financial and administrative corruption. To achieve its objectives, the researcher adopted a descriptive-analytical approach and used a checklist as the primary data collection tool.
The study was distinguished by the use of advanced statistical techniques to analyze data and test hypotheses, including Logistic Regression, the Importance–Performance Analysis (IPA) Matrix, and the Wilcoxon Test.
The statistical results revealed that the internal control system recorded a moderate level of effectiveness, with a strong positive relationship between the quality of control components—according to the COSO framework—and the reduction of corruption. However, deeper analysis uncovered a fundamental imbalance characterized by the dominance of routine procedural and documentary controls, alongside a clear weakness in risk assessment. In addition, slow information flow and limited feedback mechanisms were observed, causing the system to function in a more corrective rather than proactive and preventive manner.
The examination committee consisted of:
Professor Dr. Ziyad Hashim Yahya – University of Mosul, College of Administration and Economics as a chair,
Assistant Professor Dr. Rafi Nizar Jameel – University of Mosul, College of Administration and Economics as a member, Lecturer Dr. Hassan Saleh Yousif – University of Mosul, College of Administration and Economics as a member and Professor Dr. Sinan Zuhair Mohammed Jameel – University of Mosul, College of Administration and Economics as a member and supervisor.