18 January، 2026
Department of Accounting at the College of Administration and Economics, University of Mosul, Discusses a Higher Diploma Research on Compliance with INTOSAI GOV 9150 Guidance
The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed on Sunday, 18 January 2026, a Higher Diploma research entitled: “Level of Compliance with the Requirements of INTOSAI GOV 9150 Guidance by Auditing and Oversight Bodies – An Applied Study,” held in Discussion Hall No. (2).
The research, presented by the student Marwa Imad Mahmoud Al-Shahari, examined the extent to which the Federal Board of Supreme Audit complies with the requirements of INTOSAI GOV 9150 guidance. The study highlighted the concepts of cooperation between internal and external auditing and outlined the efforts of the Board in strengthening this cooperation within the public sector.
The study reached several conclusions, most notably that the Federal Board of Supreme Audit demonstrates a notable level of compliance with the requirements of INTOSAI GOV 9150 guidance, with variations in the level of compliance across different requirements. This indicates the need to enhance certain organizational and procedural aspects.
The discussion committee consisted of: prof. Dr. Ziyad Hashim Yahya-College of Administration and Economics – University of Mosul as a chair, Asst. Prof. Dr. Ali Mal Allah Abdullah-College of Administration and Economics – University of Mosul as a member, Lecturer Dr. Nashwan Talal Saad Allah – College of Administration and Economics – University of Mosul as a member and Asst. Prof. Dr. Abdul Wahid Ghazi Mohammed – College of Administration and Economics – University of Mosul as a member and supervisor.
