2 December، 2025
Master’s Thesis Defense in the Department of Accounting – College of Administration and Economics, University of Mosul, on Employing Artificial Intelligence in Internal Auditing
The Department of Accounting at the College of Administration and Economics – University of Mosul held on Tuesday, December 2, 2025, in Discussion Hall No. (2), the defense of the master’s thesis titled: “Employing Artificial Intelligence Techniques for Internal Auditing Purposes: An Applied Study in the Iraqi Environment.”
The study, submitted by the student Firas Suleiman Ahmed Hussein Al-Akeedi, aimed to highlight the role of artificial intelligence technologies in improving the efficiency of internal auditing by reducing manual procedures, enhancing strategic supervision, and providing value-added auditing services that support information reliability and decision-making quality.
The study concluded that artificial intelligence has become one of the fundamental pillars for advancing internal auditing work by simulating human reasoning and analyzing big data with high precision and speed. This has contributed to strengthening fraud detection capabilities, predicting risks, and improving the quality of control processes.
The discussion committee consisted of: Prof. Dr. Alaa Abdulwahid Thanoon as a chair, Asst. Prof. Dr. Muthanna Rokan Jassim as a member, Asst. Prof. Dr. Ramadan Mahmood Ramo as a member and Prof. Dr. Ziad Hashim Yahya as a member and supervisor.
