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 “Strengthening internal control procedures for public sector units and their impact on the efficiency and effectiveness of internal auditing / an applied study”.

The current study… Which was submitted by the student “Adnan Mahmoud Abdul Aziz” in the Department of Accounting to: Achieving several objectives, including shedding light on internal control procedures in public sector units, identifying the concept, efficiency and effectiveness of internal auditing, as well as demonstrating the impact of strengthening internal control procedures on the efficiency and effectiveness of internal audit at the University of Mosul.

The study reached the most important conclusions: It should focus on improving audit and control procedures to ensure accuracy and speed of delivery, which contributes to evaluating performance effectively at the end of the financial period.

The discussion committee was headed by Assistant Professor Dr. Abdul Wahid Ghazi Dhanoun, and the membership of each of the teacher, Dr. Arslan Ibrahim Abdul Karim, and the membership and supervision of the teacher, Dr. Shaima Muhammad Samir.