The University of Mosul / College of Administration and Economics – Department of Accounting witnessed, on Sunday, March 8, 2026, in the Accounting Department Laboratory at the College, the discussion of a Higher Diploma thesis entitled:
“The Use of the Capability Model in Enhancing Internal Control – An Applied Study.”
The thesis was presented by the student Saad Ridwan Tawfiq Al-Hatim.
The study aimed to highlight the pivotal role played by management in enhancing the efficiency of internal control components within economic units.
The study reached several key findings, most notably:
Managerial capability represents a governing variable in strengthening the effectiveness of the internal control system in accordance with the COSO framework.
Effective managerial capabilities contribute to raising the level of efficiency in applying internal control components within economic units.
The examination committee consisted of:
Asst. Prof. Dr. Abdulwahid Ghazi Mohammed – College of Administration and Economics, University of Mosul as a Chairman, Asst. Prof. Dr. Haitham Hashim Qasim – College of Administration and Economics, University of Mosul as a member, Lect. Dr. Huda Salem Hussein – College of Administration and Economics, University of Mosul as a memberand
Asst. Prof. Dr. Kubra Mohammed Taher – College of Administration and Economics, University of Mosul as a member and supervisor.