{"id":51591,"date":"2026-02-27T11:27:57","date_gmt":"2026-02-27T11:27:57","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=51591"},"modified":"2026-02-27T11:27:57","modified_gmt":"2026-02-27T11:27:57","slug":"the-department-of-accounting-college-of-administration-and-economics-at-the-university-of-mosul-discusses-a-higher-diploma-thesis-on-the-role-of-the-internal-control-system-in-detecting-fina","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2026\/02\/27\/the-department-of-accounting-college-of-administration-and-economics-at-the-university-of-mosul-discusses-a-higher-diploma-thesis-on-the-role-of-the-internal-control-system-in-detecting-fina\/","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 the Internal Control System in Detecting Financial Fraud"},"content":{"rendered":"

The Department of Accounting at the College of Administration and Economics, University of Mosul, held the defense of a Higher Diploma thesis on Thursday, February 26, 2026, entitled:
\n\u201cThe Impact of Implementing the Internal Control System According to the COSO Framework on Fraud Detection: An Applied Study.\u201d
\nThe thesis was submitted by Mr. Rami Yarab Qasim Al-Obaidi and was defended in Discussion Hall No. (2).
\nThe study aimed to measure the impact of the internal control system, in accordance with the COSO framework, on detecting financial fraud. This was achieved by analyzing the components of the control system\u2014namely, control environment, risk assessment, control activities, information and communication, and monitoring\u2014and examining the extent to which these components contribute to reducing fraud opportunities and enhancing transparency and accountability within economic units.
\nThe study reached several conclusions, most notably the existence of an effective role of the internal control system, based on the COSO framework, in detecting financial fraud. The findings also indicated a significant correlation and impact relationship between the components of internal control and the level of fraud detection. Furthermore, the study emphasized the need to strengthen certain control procedures, develop continuous monitoring mechanisms, and adopt more integrated control systems to support integrity and safeguard financial resources.
\nThe examination committee consisted of:
\nProfessor Dr. Luqman Mohammed Ayoub
\nCollege of Administration and Economics \u2013 University of Mosul as a Chair,\u00a0 Assistant Professor Dr. Abdulwahid Ghazi Mohammed College of Administration and Economics \u2013 University of Mosul as a\u00a0 Member,\u00a0 Lecturer Dr. Ameer Hazem Abdulrahman College of Administration and Economics \u2013 University of Mosul as a\u00a0 Member and\u00a0 Lecturer Dr. Shaimaa Mohammed Sameer Ibrahim
\nCollege of Administration and Economics \u2013 University of Mosul as a Member and Supervisor.<\/p>\n

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

The Department of Accounting at the College of Administration and Economics, University of Mosul, held the defense of a Higher Diploma thesis on Thursday, February 26, 2026, entitled: \u201cThe Impact of Implementing the Internal Control System According to the COSO Framework on Fraud Detection: An Applied Study.\u201d The thesis was submitted by Mr. Rami Yarab Qasim Al-Obaidi and was defended in Discussion Hall No. (2). The study aimed to measure the impact of the internal control system, in accordance with the COSO framework, on detecting financial fraud. This was achieved by analyzing the components of the control system\u2014namely, control environment, risk [Read More]<\/a><\/p>\n","protected":false},"author":17,"featured_media":51595,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-51591","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\/51591","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\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/comments?post=51591"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/51591\/revisions"}],"predecessor-version":[{"id":51596,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/51591\/revisions\/51596"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/51595"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=51591"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=51591"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=51591"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}