College of Administration and Economics

The Department of Accounting at the College of Administration and Economics – University of Mosul held a defense for the master’s thesis entitled: “Disclosure of Cyber Risks and Its Impact on the Auditor’s Work – Proposed Procedures for the Federal Board of Supreme Audit”, submitted by the student Marwa Qutaiba Mohammed Ayoub Al-Dabbagh.

The session was attended by the Dean of the College, Prof. Dr. Sinan Zuheir Mohammed Jameel, the Associate Dean for Scientific Affairs, Asst. Prof. Dr. Salem Khalil Khalid, and the Associate Dean for Administrative and Financial Affairs, Dr. Abdulrahman Zuheir Abdulqader, as part of their ongoing support for postgraduate activities and encouragement of researchers to address contemporary issues relevant to the professional field.

The study aimed to clarify the impact of disclosing cyber risks on the auditor’s work in the Iraqi environment, while proposing advanced procedures for the Federal Board of Supreme Audit to enhance audit efficiency amid growing digital challenges.

The findings revealed that such disclosure serves as a preventive control tool that contributes to improving the efficiency and objectivity of the auditor’s work, stressing the need to develop auditing tools and procedures to keep pace with changes in the cyber environment.

The discussion committee consisted of: Asst. Prof. Dr. Alaa Abdulwahid Thanoon – Chair. Asst. Prof. Dr. Saif Al-Din Amjad Ismail – Member. Asst. Prof. Dr. Afaq Thanoon Ibrahim / University of Tikrit – Member. Prof. Dr. Ziyad Hashim Yahya – Member and Supervisor.