{"id":51671,"date":"2026-03-08T16:56:40","date_gmt":"2026-03-08T16:56:40","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=51671"},"modified":"2026-03-08T16:56:40","modified_gmt":"2026-03-08T16:56:40","slug":"the-department-of-accounting-at-the-college-of-administration-and-economics-university-of-mosul-discusses-a-higher-diploma-thesis-on-the-use-of-the-capability-model-in-enhancing-internal-control","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2026\/03\/08\/the-department-of-accounting-at-the-college-of-administration-and-economics-university-of-mosul-discusses-a-higher-diploma-thesis-on-the-use-of-the-capability-model-in-enhancing-internal-control\/","title":{"rendered":"The Department of Accounting at the College of Administration and Economics, University of Mosul, Discusses a Higher Diploma Thesis on the Use of the Capability Model in Enhancing Internal Control"},"content":{"rendered":"

The University of Mosul \/ College of Administration and Economics \u2013 Department of Accounting witnessed, on Sunday, March 8, 2026, in the Accounting Department Laboratory at the College, the discussion of a Higher Diploma thesis entitled:
\n\u201cThe Use of the Capability Model in Enhancing Internal Control \u2013 An Applied Study.\u201d
\nThe thesis was presented by the student Saad Ridwan Tawfiq Al-Hatim.
\nThe study aimed to highlight the pivotal role played by management in enhancing the efficiency of internal control components within economic units.
\nThe study reached several key findings, most notably:
\nManagerial capability represents a governing variable in strengthening the effectiveness of the internal control system in accordance with the COSO framework.
\nEffective managerial capabilities contribute to raising the level of efficiency in applying internal control components within economic units.
\nThe examination committee consisted of:
\nAsst. Prof. Dr. Abdulwahid Ghazi Mohammed \u2013 College of Administration and Economics, University of Mosul as a Chairman, Asst. Prof. Dr. Haitham Hashim Qasim \u2013 College of Administration and Economics, University of Mosul as a member, Lect. Dr. Huda Salem Hussein \u2013 College of Administration and Economics, University of Mosul as a memberand
\nAsst. Prof. Dr. Kubra Mohammed Taher \u2013 College of Administration and Economics, University of Mosul as a member and supervisor.<\/p>\n

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

The University of Mosul \/ College of Administration and Economics \u2013 Department of Accounting witnessed, on Sunday, March 8, 2026, in the Accounting Department Laboratory at the College, the discussion of a Higher Diploma thesis entitled: \u201cThe Use of the Capability Model in Enhancing Internal Control \u2013 An Applied Study.\u201d The thesis was presented by the student Saad Ridwan Tawfiq Al-Hatim. The study aimed to highlight the pivotal role played by management in enhancing the efficiency of internal control components within economic units. The study reached several key findings, most notably: Managerial capability represents a governing variable in strengthening the effectiveness [Read More]<\/a><\/p>\n","protected":false},"author":17,"featured_media":51675,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-51671","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\/51671","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=51671"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/51671\/revisions"}],"predecessor-version":[{"id":51676,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/51671\/revisions\/51676"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/51675"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=51671"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=51671"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=51671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}