The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the research of the Higher Diploma in Auditing and Auditing tagged “Evaluation of Internal Control Procedures for the Dimensions of Financial Inclusion in the Banking Industry – A Case Study”

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

The study focused … Which was submitted by the student “Abdullah Abdul Rahman Abdullah” in the Accounting Department to highlight the evaluation of the procedures of the internal control system for the dimensions of financial inclusion of the sample under study (Kurdistan Islamic International Bank for Development and Investment) based on the annual report of the bank for the year (2019).

The research concluded a set of conclusions for the theoretical and practical side, the most important of which are: The description of internal control as a system indicates that its work is based on a set of rules, provisions, controls and programs that operate in a particular financial environment.

The discussion committee was headed by Prof. Dr. Luqman Muhammad Ayoub and with the membership of both the teacher Dr. Rabab Adnan Shehab and the membership and supervision of the teacher Dr. Rafi Nizar Jameel.