The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed  on Sunday, September 6, 2026, the Master’s thesis titled “Cognitive and Skill Maturity of Auditors in an Artificial Intelligence Environment: A Proposed Model,” presented by student Saif Al-Din Mazen Sheet, in Discussion Hall No. (2).

​The study aimed to develop a proposed model for the cognitive and skill maturity of auditors in an AI environment, defining maturity levels, dimensions, and transition requirements between levels. It also evaluated auditors’ current cognitive and skill maturity levels, identifying gaps and development or training needs to enhance their readiness for auditing environments driven by artificial intelligence technologies.

​The study arrived at several conclusions, most notably the existence of variations in auditors’ cognitive and skill maturity levels within AI environments, reflecting differing degrees of readiness for modern, AI-reliant auditing demands. Furthermore, the findings revealed a relatively high level of maturity in using AI tools and data analysis, contrasted with noticeable gaps in dimensions related to professional judgment, evaluation of audit evidence, and audit risk analysis.

​The examination committee consisted of: Professor Dr. Ali Mal Allah Abdullah – College of Administration and Economics / University of Mosul – Chairman, Assistant Professor Dr. Haitham Hashim Qasim – College of Administration and Economics / University of Mosul – Member, Assistant Professor Dr. Ramadan Mahmoud Rammo – College of Computer Science and Mathematics / University of Mosul – Member, Professor Dr. Alaa Abdul Wahed Dhannoon – College of Administration and Economics / University of Mosul – Member and Supervisor.