{"id":50773,"date":"2026-01-11T17:06:13","date_gmt":"2026-01-11T17:06:13","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=50773"},"modified":"2026-01-11T17:06:13","modified_gmt":"2026-01-11T17:06:13","slug":"the-department-of-accounting-at-the-college-of-administration-and-economics-university-of-mosul-discusses-a-higher-diploma-thesis-on-compliance-with-issai-150-at-the-federal-board-of-supreme","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2026\/01\/11\/the-department-of-accounting-at-the-college-of-administration-and-economics-university-of-mosul-discusses-a-higher-diploma-thesis-on-compliance-with-issai-150-at-the-federal-board-of-supreme\/","title":{"rendered":"The Department of Accounting at the College of Administration and Economics \u2013 University of Mosul Discusses a Higher Diploma Thesis on Compliance with ISSAI 150 at the Federal Board of Supreme"},"content":{"rendered":"

The University of Mosul \u2013 College of Administration and Economics \u2013 Department of Accounting witnessed, on Sunday, 11 January 2026, in Discussion Hall No. (2), the discussion of a Higher Diploma thesis entitled: \u201cThe Extent of Compliance with the Requirements of ISSAI 150 at the Federal Board of Supreme Audit \u2013 An Applied Study,\u201d submitted by the student Fawaz Saadoun Hassan Al-Assafi.
\nThe thesis aimed to evaluate the extent to which the Federal Board of Supreme Audit complies with the requirements of ISSAI 150, analyze the level of its application within the auditing work environment, identify strengths and weaknesses, and present practical recommendations that contribute to enhancing auditors\u2019 efficiency and improving the quality of auditing performance.
\nThe study reached several conclusions, most notably that the Federal Board of Supreme Audit achieves a good level of compliance with the requirements of ISSAI 150, particularly with regard to defining professional competence and allocating tasks according to experience. However, the results revealed gaps in the area of continuous professional development and reliance on external training, which necessitates strengthening evaluation mechanisms and linking them to career progression to ensure the sustainability of professional competence.
\nThe discussion committee consisted of:
\nAsst. Prof. Dr. Haitham Hashim Qasim \u2013 College of Administration and Economics \/ University of Mosul as a chair, Asst. Prof. Dr. Rafi Nizar Jameel \u2013 College of Administration and Economics \/ University of Mosul as a member, Lect. Dr. Firas Aziz Mohammed \u2013 College of Administration and Economics \/ University of Mosul as a member and Lect. Dr. Manal Naji Salih \u2013 College of Administration and Economics \/ University of Mosul as a member and supervisr.<\/p>\n

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

The University of Mosul \u2013 College of Administration and Economics \u2013 Department of Accounting witnessed, on Sunday, 11 January 2026, in Discussion Hall No. (2), the discussion of a Higher Diploma thesis entitled: \u201cThe Extent of Compliance with the Requirements of ISSAI 150 at the Federal Board of Supreme Audit \u2013 An Applied Study,\u201d submitted by the student Fawaz Saadoun Hassan Al-Assafi. The thesis aimed to evaluate the extent to which the Federal Board of Supreme Audit complies with the requirements of ISSAI 150, analyze the level of its application within the auditing work environment, identify strengths and weaknesses, and present [Read More]<\/a><\/p>\n","protected":false},"author":62,"featured_media":50777,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-50773","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\/50773","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=50773"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/50773\/revisions"}],"predecessor-version":[{"id":50778,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/50773\/revisions\/50778"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/50777"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=50773"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=50773"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=50773"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}