{"id":50715,"date":"2026-01-07T17:59:20","date_gmt":"2026-01-07T17:59:20","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=50715"},"modified":"2026-01-07T18:11:16","modified_gmt":"2026-01-07T18:11:16","slug":"the-department-of-accounting-at-the-college-of-administration-and-economics-university-of-mosul-discusses-a-higher-diploma-thesis-on-developing-sharia-audit-procedures-in-accordance-with-bas","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2026\/01\/07\/the-department-of-accounting-at-the-college-of-administration-and-economics-university-of-mosul-discusses-a-higher-diploma-thesis-on-developing-sharia-audit-procedures-in-accordance-with-bas\/","title":{"rendered":"The Department of Accounting at the College of Administration and Economics \u2013 University of Mosul Discusses a Higher Diploma Thesis on Developing Sharia Audit Procedures in Accordance with Basel Committee Standards"},"content":{"rendered":"

The department of Accounting, at the University of Mosul \u2013 College of Administration and Economics discuss Higher a Diploma thesis entitled:
\n\u201cProposed Procedures for Sharia Auditing in Light of Basel Committee on Banking Supervision Standards: An Applied Study\u201d
\nwas discussed on Wednesday, 7 January 2026, by the student Ali Jamal Mohammed Ali, in Discussion Hall No. (2).
\nThe thesis aimed to address shortcomings in the alignment between Sharia audit mechanisms and the international supervisory requirements issued by the Basel Committee. This was achieved through designing a procedural guide that integrates Sharia compliance risks within the operational risk framework, thereby contributing to the enhancement of capital adequacy, the achievement of financial stability, and the activation of proactive supervision to protect Islamic banks from reputational risks and ensure their competitive efficiency within the global banking system.
\nThe study reached several conclusions, most notably that Sharia non-compliance risk is fundamentally classified as part of operational risk according to the Basel Committee\u2019s framework. In addition, many banks lack a systematic linkage between Sharia audit reports and the Capital Adequacy Assessment System. The study also recommended converting qualitative observations into Key Performance and Sharia Indicators (KPSIs) and activating automated controls to help prevent violations proactively.
\nThe discussion committee consisted of:
\nProfessor Dr. Luqman Mohammed Ayoub \u2013 College of Administration and Economics \/ University of Mosul as a chairman,
\nAssistant Professor Dr. Abdulwahid Ghazi Mohammed \u2013 College of Administration and Economics \/ University of Mosul as a member, Lecturer Dr. Rabab Adnan Ahmed \u2013 Collegeof Administration and Economics \/ University of Mosul as a member,
\nAssistant Professor Dr. Haitham Hashim Al-Khaffaf \u2013 College of Administration and Economics \/ University of Mosul as a member and supervisor.
\n\"\" \"\" \"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

The department of Accounting, at the University of Mosul \u2013 College of Administration and Economics discuss Higher a Diploma thesis entitled: \u201cProposed Procedures for Sharia Auditing in Light of Basel Committee on Banking Supervision Standards: An Applied Study\u201d was discussed on Wednesday, 7 January 2026, by the student Ali Jamal Mohammed Ali, in Discussion Hall No. (2). The thesis aimed to address shortcomings in the alignment between Sharia audit mechanisms and the international supervisory requirements issued by the Basel Committee. This was achieved through designing a procedural guide that integrates Sharia compliance risks within the operational risk framework, thereby contributing to [Read More]<\/a><\/p>\n","protected":false},"author":62,"featured_media":50719,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-50715","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\/50715","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=50715"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/50715\/revisions"}],"predecessor-version":[{"id":50720,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/50715\/revisions\/50720"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/50719"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=50715"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=50715"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=50715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}