College of Administration and Economics

The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the master’s thesis tagged “A proposed model for auditing environmental performance using INTOSAI standards: an applied study in the General Company for Northern Cement”.

The current study presented by the student “Ali Saad Ghazi” in the Department of Accounting aimed to study and analyze the role of INTOSAI standards in enhancing environmental auditing processes and their wide application by highlighting the importance of INTOSAI standards as an essential tool in the development and implementation of environmental audits. These standards represent a set of principles and guidelines aimed at standardizing practices and enhancing the quality of environmental audits at the national and international levels.

The study reached a set of results, the most important of which are: Enhancing the importance of using INTOSAI standards in the field of environmental auditing and its positive impact on the preparation of useful environmental reports as follows:
It should be emphasized that the use of INTOSAI standards plays an important role in enhancing the quality of environmental performance reports.

The discussion committee was headed by Assistant Professor Dr. Maher Ali Hussein, and the membership of Assistant Professor Dr. Ali Malallah Abdullah, and Assistant Professor Dr. Nusrat Saber Sheikha from Salahaddin University, and under the supervision and membership of Assistant Professor Dr. Kubra Muhammad Taher.