College of Administration and Economics

The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the research of the higher diploma tagged “The role of cost data in strengthening internal control over the maintenance of fixed assets by applying to the municipality of Mosul”.

Part of it was attended by the Dean of the Faculty, Prof. Dr. Thaeir Ahmed Saadoon Al-Samman.

The current study presented by the student “Saba Maysar Hammadi” in the Department of Accounting aims to: explore the role of cost data in enhancing internal control over the maintenance of fixed assets, especially in the Mosul Municipality Directorate, and provide a framework that the Municipality of Mosul can benefit from to achieve continuous improvement and development in resource management by highlighting the importance of this data and how to use it effectively.

The study reached the most important conclusions: that the use of maintenance cost data contributed to the identification of many factors (increase or lack of unrealized efficiency of the concerned authorities in the research sample due to the limitation of internal control procedures in it to verify the completeness of the financial aspect.

The discussion committee was headed by Assistant Professor Dr. Khalis Hassan Youssef, and the membership of each of the teacher, Mrs. Nada Abdul Razzaq Suleiman, and the membership and supervision of the teacher, Dr. Muthanna Faleh Badr.