14 July، 2025
“Study in Iraq” writes a new chapter at the College of Administration and Economics – University of Mosul: Artificial Intelligence in Auditing as the focus of the first Arabic master’s thesis discussion in the Accounting Department
In light of the success of the “Study in Iraq” program launched by the Ministry of Higher Education and Scientific Research to strengthen Arab academic cooperation, the College of Administration and Economics – University of Mosul witnessed, on the morning of Monday, July 14, 2025, the discussion of the first master’s thesis within this program in the Accounting Department, in Discussion Hall No. (2).
The thesis was titled: “The Impact of Using Artificial Intelligence Techniques in the Auditing Profession: A Comparative Study between Iraq and Jordan”, and was submitted by the student Fatima Ahmed Ibrahim from the Hashemite Kingdom of Jordan.
This study is part of the efforts to achieve the Sustainable Development Goals, particularly Goal 4 related to quality education, by attracting Arab students and developing scientific research.
The study aimed to identify the impact of adopting artificial intelligence techniques on developing the auditing profession, analyze the main obstacles facing their use, and evaluate their effectiveness in supporting auditors’ decisions compared to traditional auditing methods.
The study concluded with several findings, the most important of which was that artificial intelligence is a branch of digital transformation whose purpose is to make machines think and assist in decision-making. These techniques are of great importance in the modern era, especially during and after the COVID-19 crisis, and in various fields. Specifically, the use of AI techniques in auditing was highlighted through a comparison between AI-based auditing and traditional auditing.
The discussion was attended by the Dean of the College, Professor Dr. Sinan Zuhair Mohammed Jameel, and the Associate Deans for Scientific and Administrative Affairs.
The discussion committee was chaired by Assistant Professor Dr. Jasim Idan Barak, Assistant President of the University of Karbala for Administrative Affairs, and included Assistant Professor Dr. Alaa Abdulwahid Thanoon, Assistant Professor Dr. Abdulwahid Ghazi Mohammed, and supervised by Professor Dr. Ziad Hashem Yahya, who also served as a member.
