{"id":49131,"date":"2025-09-01T15:23:22","date_gmt":"2025-09-01T15:23:22","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=49131"},"modified":"2025-09-01T15:23:22","modified_gmt":"2025-09-01T15:23:22","slug":"department-of-accounting-college-of-administration-and-economics-university-of-mosul-discusses-a-pioneering-masters-thesis-on-cyber-risk-disclosure-and-the-auditors-role","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2025\/09\/01\/department-of-accounting-college-of-administration-and-economics-university-of-mosul-discusses-a-pioneering-masters-thesis-on-cyber-risk-disclosure-and-the-auditors-role\/","title":{"rendered":"Department of Accounting \u2013 College of Administration and Economics \/ University of Mosul Discusses a Pioneering Master\u2019s Thesis on Cyber Risk Disclosure and the Auditor\u2019s Role on Monday (September 1, 2025)"},"content":{"rendered":"

The Department of Accounting at the College of Administration and Economics \u2013 University of Mosul held a defense for the master\u2019s thesis entitled: \u201cDisclosure of Cyber Risks and Its Impact on the Auditor\u2019s Work \u2013 Proposed Procedures for the Federal Board of Supreme Audit\u201d, submitted by the student Marwa Qutaiba Mohammed Ayoub Al-Dabbagh.<\/p>\n

The session was attended by the Dean of the College, Prof. Dr. Sinan Zuheir Mohammed Jameel, the Associate Dean for Scientific Affairs, Asst. Prof. Dr. Salem Khalil Khalid, and the Associate Dean for Administrative and Financial Affairs, Dr. Abdulrahman Zuheir Abdulqader, as part of their ongoing support for postgraduate activities and encouragement of researchers to address contemporary issues relevant to the professional field.<\/p>\n

The study aimed to clarify the impact of disclosing cyber risks on the auditor\u2019s work in the Iraqi environment, while proposing advanced procedures for the Federal Board of Supreme Audit to enhance audit efficiency amid growing digital challenges.<\/p>\n

The findings revealed that such disclosure serves as a preventive control tool that contributes to improving the efficiency and objectivity of the auditor\u2019s work, stressing the need to develop auditing tools and procedures to keep pace with changes in the cyber environment.<\/p>\n

The discussion committee consisted of: Asst. Prof. Dr. Alaa Abdulwahid Thanoon \u2013 Chair. Asst. Prof. Dr. Saif Al-Din Amjad Ismail \u2013 Member. Asst. Prof. Dr. Afaq Thanoon Ibrahim \/ University of Tikrit \u2013 Member. Prof. Dr. Ziyad Hashim Yahya \u2013 Member and Supervisor.<\/p>\n

\"\" \"\" \"\" \"\" \"\" \"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

The Department of Accounting at the College of Administration and Economics \u2013 University of Mosul held a defense for the master\u2019s thesis entitled: \u201cDisclosure of Cyber Risks and Its Impact on the Auditor\u2019s Work \u2013 Proposed Procedures for the Federal Board of Supreme Audit\u201d, submitted by the student Marwa Qutaiba Mohammed Ayoub Al-Dabbagh. The session was attended by the Dean of the College, Prof. Dr. Sinan Zuheir Mohammed Jameel, the Associate Dean for Scientific Affairs, Asst. Prof. Dr. Salem Khalil Khalid, and the Associate Dean for Administrative and Financial Affairs, Dr. Abdulrahman Zuheir Abdulqader, as part of their ongoing support for [Read More]<\/a><\/p>\n","protected":false},"author":62,"featured_media":49139,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-49131","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discussions"],"_links":{"self":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/49131","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/users\/62"}],"replies":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/comments?post=49131"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/49131\/revisions"}],"predecessor-version":[{"id":49140,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/49131\/revisions\/49140"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/49139"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=49131"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=49131"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=49131"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}