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 [Read More]