{"id":51301,"date":"2026-02-11T20:49:19","date_gmt":"2026-02-11T20:49:19","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=51301"},"modified":"2026-02-11T20:49:19","modified_gmt":"2026-02-11T20:49:19","slug":"the-department-of-accounting-college-of-administration-and-economics-at-the-university-of-mosul-discusses-a-higher-diploma-thesis-on-the-role-of-internal-control-in-reducing-budget-deviation","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2026\/02\/11\/the-department-of-accounting-college-of-administration-and-economics-at-the-university-of-mosul-discusses-a-higher-diploma-thesis-on-the-role-of-internal-control-in-reducing-budget-deviation\/","title":{"rendered":"The Department of Accounting \u2013 College of Administration and Economics at the University of Mosul Discusses a Higher Diploma Thesis on the Role of Internal Control in Reducing Budget Deviations"},"content":{"rendered":"

The Department of Accounting, College of Administration and Economics, University of Mosul, discussed a higher diploma thesis entitled: \u201cThe Role of Internal Control Mechanisms in Reducing Budget Deviations in Government Units \u2013 An Applied Study\u201d
\nThe thesis was presented by the student Ghufran Ali Hussein on Wednesday, 11 February 2026, in Discussion Hall (2).
\nThe study aimed to identify the administrative, behavioral, and organizational factors behind the occurrence of budget deviations in government units, in addition to evaluating the effectiveness of applied internal control systems in detecting and reducing such deviations.
\nThe results showed that budget efficiency is closely linked to relying on sound scientific foundations in planning. The absence of such foundations turns the budget into a traditional accounting tool lacking a strategic dimension, thereby weakening its ability to achieve financial and developmental objectives.
\nThe examination committee consisted of:
\nProfessor Dr. Maher Ali Hussein
\nCollege of Administration and Economics \u2013 University of Mosul \/ Chair
\nAssistant Professor Dr. Ali Hazem Younis
\nCollege of Administration and Economics \u2013 University of Mosul \/ Member
\nAssistant Professor Ms. Nada Abdulrazzaq Suleiman College of Administration and Economics \u2013 University of Mosul \/ Member
\nAssistant Professor Dr. Muthanna Falih Badr College of Administration and Economics \u2013 University of Mosul \/ Member and Supervisor.<\/p>\n

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

The Department of Accounting, College of Administration and Economics, University of Mosul, discussed a higher diploma thesis entitled: \u201cThe Role of Internal Control Mechanisms in Reducing Budget Deviations in Government Units \u2013 An Applied Study\u201d The thesis was presented by the student Ghufran Ali Hussein on Wednesday, 11 February 2026, in Discussion Hall (2). The study aimed to identify the administrative, behavioral, and organizational factors behind the occurrence of budget deviations in government units, in addition to evaluating the effectiveness of applied internal control systems in detecting and reducing such deviations. The results showed that budget efficiency is closely linked to [Read More]<\/a><\/p>\n","protected":false},"author":62,"featured_media":51305,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-51301","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\/51301","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=51301"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/51301\/revisions"}],"predecessor-version":[{"id":51306,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/51301\/revisions\/51306"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/51305"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=51301"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=51301"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=51301"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}