{"id":51602,"date":"2026-03-03T13:52:09","date_gmt":"2026-03-03T13:52:09","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=51602"},"modified":"2026-03-03T13:52:09","modified_gmt":"2026-03-03T13:52:09","slug":"the-department-of-accounting-college-of-administration-and-economics-at-the-university-of-mosul-discusses-ways-to-enhance-the-effectiveness-of-internal-control-to-reduce-corruption-on-tuesda","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2026\/03\/03\/the-department-of-accounting-college-of-administration-and-economics-at-the-university-of-mosul-discusses-ways-to-enhance-the-effectiveness-of-internal-control-to-reduce-corruption-on-tuesda\/","title":{"rendered":"The Department of Accounting \u2013 College of Administration and Economics at the University of Mosul Discusses Ways to Enhance the Effectiveness of Internal Control to Reduce Corruption On Tuesday, March 3, 2026"},"content":{"rendered":"

The Accounting Department at the College of Administration and Economics, University of Mosul, held the defense of a Higher Diploma thesis entitled:
\n\u201cThe Possibility of Increasing the Effectiveness of the Internal Control System in the Public Sector to Reduce Financial and Administrative Corruption \u2013 An Applied Study on a Sample of Auditors at the Federal Board of Supreme Audit.\u201d
\nThe thesis was submitted by Mr. Ali Khalid Asaad Al-Jubouri and was discussed in Discussion Hall No. (2).
\nThe study aimed to diagnose the potential for enhancing the effectiveness of the internal control system in the public sector as a means of limiting financial and administrative corruption. To achieve its objectives, the researcher adopted a descriptive-analytical approach and used a checklist as the primary data collection tool.
\nThe study was distinguished by the use of advanced statistical techniques to analyze data and test hypotheses, including Logistic Regression, the Importance\u2013Performance Analysis (IPA) Matrix, and the Wilcoxon Test.
\nThe statistical results revealed that the internal control system recorded a moderate level of effectiveness, with a strong positive relationship between the quality of control components\u2014according to the COSO framework\u2014and the reduction of corruption. However, deeper analysis uncovered a fundamental imbalance characterized by the dominance of routine procedural and documentary controls, alongside a clear weakness in risk assessment. In addition, slow information flow and limited feedback mechanisms were observed, causing the system to function in a more corrective rather than proactive and preventive manner.
\nThe examination committee consisted of:
\nProfessor Dr. Ziyad Hashim Yahya \u2013 University of Mosul, College of Administration and Economics as a chair,
\nAssistant Professor Dr. Rafi Nizar Jameel \u2013 University of Mosul, College of Administration and Economics as a member, Lecturer Dr. Hassan Saleh Yousif \u2013 University of Mosul, College of Administration and Economics as a member and Professor Dr. Sinan Zuhair Mohammed Jameel \u2013 University of Mosul, College of Administration and Economics as a member and supervisor.<\/p>\n

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

The Accounting Department at the College of Administration and Economics, University of Mosul, held the defense of a Higher Diploma thesis entitled: \u201cThe Possibility of Increasing the Effectiveness of the Internal Control System in the Public Sector to Reduce Financial and Administrative Corruption \u2013 An Applied Study on a Sample of Auditors at the Federal Board of Supreme Audit.\u201d The thesis was submitted by Mr. Ali Khalid Asaad Al-Jubouri and was discussed in Discussion Hall No. (2). The study aimed to diagnose the potential for enhancing the effectiveness of the internal control system in the public sector as a means of [Read More]<\/a><\/p>\n","protected":false},"author":17,"featured_media":51607,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-51602","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\/51602","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=51602"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/51602\/revisions"}],"predecessor-version":[{"id":51608,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/51602\/revisions\/51608"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/51607"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=51602"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=51602"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=51602"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}