College of Administration and Economics

The Department of Accounting at the College of Administration and Economics – University of Mosul discussed, on Monday, December 8, 2025, the master’s thesis entitled: “A Proposed Guideline for Auditing Accounts in a Cloud Computing Environment in Accordance with Approved Auditing Standards”, in the Discussion Hall No. (2).

The study, submitted by the student Ahmed Sati’ Muzafar Saeed in the Department of Accounting, aimed to clarify the importance of auditing accounts in a cloud computing environment and the growing need for it in light of modern technological developments. In addition, it sought to identify the approved auditing standards that can be used in preparing a proposed guideline that keeps pace with the requirements of this technological transformation in accounting work.

The study concluded with several findings, the most important of which is that cloud computing represents a structural transformation in the environment of accounting information systems, which necessitates redefining the boundaries of the accounting information system and the points of control and oversight, with the transfer of part of these functions to outside the walls of the economic unit.

Part of the defense session was attended by:

Dr. Salem Khalil Khalid, Assistant Dean for Scientific Affairs and Dr. Abdulrahman Zuhair Abdulqader, Assistant Dean for Administrative and Financial Affairs.

The examination committee was chaired by: Prof. Dr. Sinan Zuhair Mohammed Jameel as a chairperson. With the membership of: Asst. Prof. Dr. Maytham Abdul-Kadhim Abbas – University of Al-Muthanna, Asst. Prof. Dr. Haitham Hashim Qasim – University of Mosul, Prof. Dr. Ziad Hashim Yahya – University of Mosul (Member and Supervisor).