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 [Read More]