4 December، 2025
Discussion of a Higher Diploma Thesis in the Department of Accounting at the College of Administration and Economics – University of Mosul on the Role of Risk Management Systems in Enhancing Internal Control
The Department of Accounting at the College of Administration and Economics – University of Mosul discussed on Thursday, December 4, 2025, in Discussion Hall No. (2), the Higher Diploma thesis titled: “The Role of Risk Management Systems in Enhancing the Internal Control System: An Applied Study in the Mosul Municipality Directorate.”
The study, submitted by Omar Ali Hussein, aims to analyze the relationship between risk management and the internal control system, and to clarify the impact of risk management techniques on enhancing the efficiency of the control system within the Mosul Municipality Directorate. Risk management contributes to predicting and addressing risks, while the internal control system provides an organizational framework that reduces deviations and increases operational efficiency.
The study concluded that there is a strong and statistically significant relationship between risk management and the internal control system, which supports performance sustainability and the achievement of the directorate’s objectives. It also showed that activating risk management through a clear methodology contributes to improving the efficiency of the internal control system and enhancing the quality of services provided.
The examination committee consisted of: Prof. Ziyad Hashim Yahya as a chair, Asst. Prof. Dr. Muthanna Faleh Badr as a member, Dr. Rafi Nazar Jameel (Lecturer) as a member and Asst. Prof. Dr. Haitham Hashim Qasim as a member and supervisor.
