The Department of Accounting at the College of Administration and Economics, University of Mosul Discusses a Higher Diploma Thesis on the Impact of the Internal Auditor’s Code of Ethics on the Effectiveness of the Internal Control System
zaidalmahrooq2026-03-09T18:57:59+00:00The Department of Accounting at the College of Administration and Economics, University of Mosul, held the defense of a Higher Diploma thesis on Sunday, March 8, 2026, in Discussion Hall No. (1). The thesis, titled: “The Impact of the Internal Auditor’s Code of Ethics on the Effectiveness of the Internal Control System,” was presented by the student Ahmed Sabah Mohammed. The study aimed to examine the extent to which professional ethics influence the effectiveness of the internal control system according to the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework. It also sought to highlight the importance of internal [Read More]



