{"id":51000,"date":"2026-01-26T18:00:52","date_gmt":"2026-01-26T18:00:52","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=51000"},"modified":"2026-01-26T18:00:52","modified_gmt":"2026-01-26T18:00:52","slug":"the-department-of-accounting-at-the-college-of-administration-and-economics-university-of-mosul-discusses-a-higher-diploma-thesis-on-evaluating-internal-auditing-procedures","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2026\/01\/26\/the-department-of-accounting-at-the-college-of-administration-and-economics-university-of-mosul-discusses-a-higher-diploma-thesis-on-evaluating-internal-auditing-procedures\/","title":{"rendered":"The Department of Accounting at the College of Administration and Economics, University of Mosul, Discusses a Higher Diploma Thesis on Evaluating Internal Auditing Procedures"},"content":{"rendered":"<p>The University of Mosul \u2013 College of Administration and Economics \u2013 Department of Accounting, witnessed on Monday, January 26, 2026, the discussion of a Higher Diploma thesis entitled:<br \/>\n\u201cEvaluating Internal Auditing Procedures in Light of Accountability and Transparency in Public Sector Units,\u201d<br \/>\nsubmitted by the student Mohammed Hisham Hazem Al-Juwadi, in Discussion Hall No. (2).<br \/>\nThe study aimed to improve internal auditing procedures in public sector units in light of the concepts of accountability and transparency, as they are considered fundamental pillars for enhancing integrity and rationalizing institutional performance.<br \/>\nThe study concluded with several findings, most notably that internal auditing procedures effectively improve within an organizational environment characterized by high levels of accountability and transparency, which contributes to enhancing the efficiency of supervisory performance and strengthening trust in public institutions.<br \/>\nThe discussion committee consisted of:<br \/>\nProf. Dr. Sinan Zuhair Mohammed Jameel \u2013 University of Mosul, College of Administration and Economics as a chairman, Asst. Prof. Dr. Khalis Hassan Yousif \u2013 University of Mosul, College of Administration and Economics as a member, Asst. Prof. Dr. Saif Al-Din Amjad Ismail \u2013 University of Mosul, College of Administration and Economics as a member and\u00a0 Asst. Prof. Dr. Kubra Mohammed Taher \u2013 University of Mosul, College of Administration and Economics as member and supervisor.<\/p>\n<p><img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-51001\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0018-300x200.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0018-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0018-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0018-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0018-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0018-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0018-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0018-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0018-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0018-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0018-1536x1023.jpg 1536w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0018.jpg 1600w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-51002\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0019-300x200.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0019-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0019-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0019-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0019-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0019-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0019-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0019-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0019-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0019-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0019-1536x1023.jpg 1536w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0019.jpg 1600w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-51003\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0022-300x200.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0022-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0022-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0022-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0022-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0022-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0022-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0022-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0022-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0022-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0022-1536x1023.jpg 1536w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0022.jpg 1600w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-51004\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0020-300x200.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0020-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0020-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0020-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0020-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0020-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0020-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0020-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0020-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0020-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0020-1536x1023.jpg 1536w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/01\/IMG-20260126-WA0020.jpg 1600w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The University of Mosul \u2013 College of Administration and Economics \u2013 Department of Accounting, witnessed on Monday, January 26, 2026, the discussion of a Higher Diploma thesis entitled: \u201cEvaluating Internal Auditing Procedures in Light of Accountability and Transparency in Public Sector Units,\u201d submitted by the student Mohammed Hisham Hazem Al-Juwadi, in Discussion Hall No. (2). The study aimed to improve internal auditing procedures in public sector units in light of the concepts of accountability and transparency, as they are considered fundamental pillars for enhancing integrity and rationalizing institutional performance. The study concluded with several findings, most notably that internal auditing procedures <a href=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2026\/01\/26\/the-department-of-accounting-at-the-college-of-administration-and-economics-university-of-mosul-discusses-a-higher-diploma-thesis-on-evaluating-internal-auditing-procedures\/\"> [Read More]<\/a><\/p>\n","protected":false},"author":62,"featured_media":51005,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-51000","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\/51000","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=51000"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/51000\/revisions"}],"predecessor-version":[{"id":51006,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/51000\/revisions\/51006"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/51005"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=51000"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=51000"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=51000"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}