The Department of Accounting at the College of Administration and Economics, University of Mosul, held the defense of a Higher Diploma thesis on Thursday, February 26, 2026, entitled: “The Impact of Implementing the Internal Control System According to the COSO Framework on Fraud Detection: An Applied Study.” The thesis was submitted by Mr. Rami Yarab Qasim Al-Obaidi and was defended in Discussion Hall No. (2). The study aimed to measure the impact of the internal control system, in accordance with the COSO framework, on detecting financial fraud. This was achieved by analyzing the components of the control system—namely, control environment, risk [Read More]