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 “Internal control procedures on electronic collection systems in government units – an applied study”.

Part of it was attended by the Dean of the Faculty, Prof. Dr. Thaeir Ahmed Saadoon Al-Samman.
The current study… Which was submitted by the student “Iman Khalil Ibrahim” in the Accounting Department to: Statement of internal control procedures on electronic revenue collection systems in the Nineveh Water Directorate by indicating the extent to which it is possible to determine the internal control procedures on electronic collection systems, as well as identifying the control procedures followed to control electronic collection systems in Nineveh Water Directorate.

The study reached the most important conclusions: that electronic collection systems are a means to ensure effective internal control through continuous monitoring to verify the validity and integrity of data and transactions on electronic systems.

The discussion committee was headed by Prof. Dr. Ziad Hashem Yahya and the membership of each of the teacher Dr. Haitham Hashem Qasim and the membership and supervision of the teacher Dr. Abdul Rahman Zuhair Abdul Qader.