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 Higher Diploma thesis entitled: “Evaluation of the Internal Control System at Al-Wailiya Silo According to the Internal Control Guide of the Federal Board of Supreme Audit”, in Discussion Hall No. (1).

The study, submitted by the student Ziyad Ali Othman in the Department of Accounting, aimed to evaluate the internal control system at Al-Wailiya Silo based on the Internal Control Guide issued by the Federal Board of Supreme Audit, in line with the requirements of modern financial and administrative control.

The study reached several conclusions, the most important of which were that the internal control system at Al-Wailiya Silo is based on scientific foundations and is consistent with the approved control requirements. However, it still faces some shortcomings, particularly weak follow-up and maintenance procedures, incomplete compliance with security controls, and limited use of electronic systems in documenting operations.

The examination committee was chaired by: Prof. Dr. Maher Ali Hussein – Chairperson (College of Administration and Economics – University of Mosul). And the members were: Asst. Prof. Dr. Khalis Hassan Yousif – Member (University of Mosul), Lect. Dr. Manal Naji Saleh – Member (University of Mosul) and Prof. Dr. Luqman Mohammed Ayyoub – Member and Supervisor (University of Mosul)