College of Administration and Economics

The department of Accounting
at the University of Mosul – College of Administration and Economics discuss the Higher Diploma thesis entitled: “Evaluation of the Internal Control System at the Water Resources Studies Center for Northern Region Projects According to the COSO Framework”, submitted by the student Mai Rabee Faredh, was discussed on Monday, 22 December 2025, in Discussion Hall No. (2).
The study aimed to evaluate the internal control system at the Water Resources Studies Center for Northern Region Projects, relying on the Integrated Internal Control Framework issued by the Committee of Sponsoring Organizations (COSO), in order to identify the extent to which the system applied at the Center complies with the components of this framework.
Key Conclusions:
The importance of adopting the COSO framework comprehensively in designing and implementing the internal control system at the Center.
Enhancing the effectiveness of control and improving institutional performance efficiency through adherence to the components of the approved framework.
The discussion committee consisted of:
Assistant Professor Dr. Ali Malallah Abdullah – University of Mosul / College of Administration and Economics as a chair,
Assistant Professor Dr. Ali Hazem Younis Al-Yamour – University of Mosul / College of Administration and Economics as a  member, Lecturer Dr. Abdulrahman Zuhair Abdulqader – University of Mosul / College of Administration and Economics as a  member and Professor Dr. Sinan Zuhair Mohammed Jameel – University of Mosul / College of Administration and Economics as member and supervisor.