The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed on Wednesday, August 26, 2026, the Master’s thesis titled “Using the (GRC) Framework to Enhance the Auditor’s Role in Assessing Financial Sustainability – An Applied Study,” submitted by the student Hussein Ali Hamza Jassim, in Discussion Hall No. (2).

​The study aimed to demonstrate the role of applying the Governance, Risk Management, and Compliance (GRC) framework in activating and developing the performance of internal and external auditors, and to show its reflection on assessing financial sustainability and enhancing financial stability in commercial banks. Additionally, it sought to diagnose the reality of the Iraqi banking environment and measure the availability of the necessary organizational, legislative, and infrastructural prerequisites for applying this framework in Iraqi commercial banks.

​The results of the study revealed that the integration between governance, risk management, and compliance contributes to enhancing the role of internal audit by developing the control environment and improving the processes of identifying and addressing risks. It also supports the role of the external auditor by elevating the quality of information and evidence relied upon in assessing financial risks, sustainability indicators, and the ability to continue as a going concern, thereby enhancing banking performance efficiency and supporting financial sustainability.

​The discussion committee consisted of: Professor Dr. Maher Ali Hussein – College of Administration and Economics / University of Mosul – Chairman, Assistant Professor Dr. Kubra Mohammed Taher – College of Administration and Economics / University of Mosul – Member, Assistant Professor Dr. Abdul Wahid Ghazi Mohammed – College of Administration and Economics / University of Mosul – Member, Professor Dr. Ali Mal Allah Abdullah – College of Administration and Economics / University of Mosul – Member and Supervisor.