The Department of Accounting at the College of Administration and Economics, University of Mosul, held the defense of a Higher Diploma thesis on Sunday, March 8, 2026, in Discussion Hall No. (1).
The thesis, titled:
“The Impact of the Internal Auditor’s Code of Ethics on the Effectiveness of the Internal Control System,”
was presented by the student Ahmed Sabah Mohammed.
The study aimed to examine the extent to which professional ethics influence the effectiveness of the internal control system according to the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework. It also sought to highlight the importance of internal auditors’ adherence to ethical standards in supporting the efficiency and effectiveness of internal control systems within organizations.
The study reached several key findings, most notably:
The importance of strengthening ethical commitment within internal audit units, as it contributes to improving the efficiency of internal control systems.
The necessity of intensifying professional training programs for internal auditors to enhance their performance and improve the effectiveness of internal control systems.
The examination committee consisted of:
Prof. Dr. Sinan Zuhair Mohammed Jameel – College of Administration and Economics / University of Mosul as a chairman, Assist. Prof. Dr. Khalis Hassan Yousif – College of Administration and Economics / University of Mosul as a member,  Lecturer Dr. Waad Hussein Shalash – College of Administration and Economics / University of Mosul as a member and Assist. Prof. Dr. Saif Al-Din Amjad Ismail – College of Administration and Economics / University of Mosul as a member and supervisor.