{"id":50420,"date":"2025-12-09T18:00:19","date_gmt":"2025-12-09T18:00:19","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=50420"},"modified":"2025-12-09T18:01:52","modified_gmt":"2025-12-09T18:01:52","slug":"higher-diploma-thesis-in-the-accounting-department-at-the-university-of-mosul-examines-the-role-of-internal-auditing-standards-in-enhancing-the-quality-of-financial-reports","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2025\/12\/09\/higher-diploma-thesis-in-the-accounting-department-at-the-university-of-mosul-examines-the-role-of-internal-auditing-standards-in-enhancing-the-quality-of-financial-reports\/","title":{"rendered":"Higher Diploma Thesis in the Accounting Department at the University of Mosul Examines the Role of Internal Auditing Standards in Enhancing the Quality of Financial Reports"},"content":{"rendered":"<p>The Accounting Department at the College of Administration and Economics \u2013 University of Mosul discussed a Higher Diploma thesis entitled \u201cThe Impact of Applying Internal Auditing Standards on the Quality of Financial Reports \u2013 An Applied Study\u201d on Tuesday, 9 December 2025, in Discussion Hall No. (2).<\/p>\n<p>The study, submitted by the student Muhannad Khalaf Hussein Allawi Al-Kaabi in the Accounting Department, aimed to identify the role of international internal auditing standards in ensuring the reliability and transparency of financial reports, and to measure the impact of compliance with these standards on the level of trust among users of financial information.<\/p>\n<p>The study reached several conclusions, most notably that adherence to internal auditing standards significantly contributes to improving the quality of financial reports by increasing their credibility and strengthening confidence in the accounting information relied upon by relevant parties in decision-making.<\/p>\n<p>The discussion committee consisted of: Asst. Prof. Dr. Kubra Mohammed Taher \u2013 College of Administration and Economics \/ University of Mosul, Chair, Asst. Prof. Dr. Taha Ahmed Hassan Ardini \u2013 College of Administration and Economics \/ University of Mosul, Member, Lect. Dr. Huda Salem Hussein \u2013 College of Administration and Economics \/ University of Mosul, Member and Prof. Dr. Alaa Abdulwahid Thanoon \u2013 College of Administration and Economics \/ University of Mosul, Member and Supervisor.<\/p>\n<p><img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-50422\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0011-300x199.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0011-300x199.jpg\" alt=\"\" width=\"300\" height=\"199\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27199%27%20viewBox%3D%270%200%20300%20199%27%3E%3Crect%20width%3D%27300%27%20height%3D%27199%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0011-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0011-300x199.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0011-400x266.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0011-600x399.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0011-768x511.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0011-800x532.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0011-1024x681.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0011-1200x798.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0011.jpg 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-50423\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0012-300x199.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0012-300x199.jpg\" alt=\"\" width=\"300\" height=\"199\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27199%27%20viewBox%3D%270%200%20300%20199%27%3E%3Crect%20width%3D%27300%27%20height%3D%27199%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0012-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0012-300x199.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0012-400x266.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0012-600x399.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0012-768x511.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0012-800x532.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0012-1024x681.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0012-1200x798.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0012.jpg 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-50424\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0013-300x199.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0013-300x199.jpg\" alt=\"\" width=\"300\" height=\"199\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27199%27%20viewBox%3D%270%200%20300%20199%27%3E%3Crect%20width%3D%27300%27%20height%3D%27199%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0013-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0013-300x199.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0013-400x266.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0013-600x399.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0013-768x511.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0013-800x532.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0013-1024x681.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0013-1200x798.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/12\/IMG-20251209-WA0013.jpg 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Accounting Department at the College of Administration and Economics \u2013 University of Mosul discussed a Higher Diploma thesis entitled \u201cThe Impact of Applying Internal Auditing Standards on the Quality of Financial Reports \u2013 An Applied Study\u201d on Tuesday, 9 December 2025, in Discussion Hall No. (2). The study, submitted by the student Muhannad Khalaf Hussein Allawi Al-Kaabi in the Accounting Department, aimed to identify the role of international internal auditing standards in ensuring the reliability and transparency of financial reports, and to measure the impact of compliance with these standards on the level of trust among users of financial information. <a href=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2025\/12\/09\/higher-diploma-thesis-in-the-accounting-department-at-the-university-of-mosul-examines-the-role-of-internal-auditing-standards-in-enhancing-the-quality-of-financial-reports\/\"> [Read More]<\/a><\/p>\n","protected":false},"author":62,"featured_media":50426,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-50420","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\/50420","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=50420"}],"version-history":[{"count":3,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/50420\/revisions"}],"predecessor-version":[{"id":50427,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/50420\/revisions\/50427"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/50426"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=50420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=50420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=50420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}