College of Administration and Economics

The Accounting Department at the College of Administration and Economics – University of Mosul discussed a Higher Diploma thesis entitled “The Impact of Applying Internal Auditing Standards on the Quality of Financial Reports – An Applied Study” on Tuesday, 9 December 2025, in Discussion Hall No. (2).

The study, submitted by the student Muhannad Khalaf Hussein Allawi Al-Kaabi in the Accounting Department, aimed to identify the role of international internal auditing standards in ensuring the reliability and transparency of financial reports, and to measure the impact of compliance with these standards on the level of trust among users of financial information.

The study reached several conclusions, most notably that adherence to internal auditing standards significantly contributes to improving the quality of financial reports by increasing their credibility and strengthening confidence in the accounting information relied upon by relevant parties in decision-making.

The discussion committee consisted of: Asst. Prof. Dr. Kubra Mohammed Taher – College of Administration and Economics / University of Mosul, Chair, Asst. Prof. Dr. Taha Ahmed Hassan Ardini – College of Administration and Economics / University of Mosul, Member, Lect. Dr. Huda Salem Hussein – College of Administration and Economics / University of Mosul, Member and Prof. Dr. Alaa Abdulwahid Thanoon – College of Administration and Economics / University of Mosul, Member and Supervisor.