The Department of Accounting at the College of Administration and Economics – University of Mosul Discusses a Higher Diploma Thesis on Developing Sharia Audit Procedures in Accordance with Basel Committee Standards
ashti2026-01-07T18:11:16+00:00The department of Accounting, at the University of Mosul – College of Administration and Economics discuss Higher a Diploma thesis entitled: “Proposed Procedures for Sharia Auditing in Light of Basel Committee on Banking Supervision Standards: An Applied Study” was discussed on Wednesday, 7 January 2026, by the student Ali Jamal Mohammed Ali, in Discussion Hall No. (2). The thesis aimed to address shortcomings in the alignment between Sharia audit mechanisms and the international supervisory requirements issued by the Basel Committee. This was achieved through designing a procedural guide that integrates Sharia compliance risks within the operational risk framework, thereby contributing to [Read More]



