{"id":51700,"date":"2026-03-09T18:57:59","date_gmt":"2026-03-09T18:57:59","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=51700"},"modified":"2026-03-09T18:57:59","modified_gmt":"2026-03-09T18:57:59","slug":"the-department-of-accounting-at-the-college-of-administration-and-economics-university-of-mosul-discusses-a-higher-diploma-thesis-on-the-impact-of-the-internal-auditors-code-of-ethics-on-the","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2026\/03\/09\/the-department-of-accounting-at-the-college-of-administration-and-economics-university-of-mosul-discusses-a-higher-diploma-thesis-on-the-impact-of-the-internal-auditors-code-of-ethics-on-the\/","title":{"rendered":"The Department of Accounting at the College of Administration and Economics, University of Mosul Discusses a Higher Diploma Thesis on the Impact of the Internal Auditor\u2019s Code of Ethics on the Effectiveness of the Internal Control System"},"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 Sunday, March 8, 2026, in Discussion Hall No. (1).
\nThe thesis, titled:
\n\u201cThe Impact of the Internal Auditor\u2019s Code of Ethics on the Effectiveness of the Internal Control System,\u201d
\nwas presented by the student Ahmed Sabah Mohammed.
\nThe study aimed to examine the extent to which professional ethics influence the effectiveness of the internal control system according to the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework. It also sought to highlight the importance of internal auditors\u2019 adherence to ethical standards in supporting the efficiency and effectiveness of internal control systems within organizations.
\nThe study reached several key findings, most notably:
\nThe importance of strengthening ethical commitment within internal audit units, as it contributes to improving the efficiency of internal control systems.
\nThe necessity of intensifying professional training programs for internal auditors to enhance their performance and improve the effectiveness of internal control systems.
\nThe examination committee consisted of:
\nProf. Dr. Sinan Zuhair Mohammed Jameel \u2013 College of Administration and Economics \/ University of Mosul as a chairman, Assist. Prof. Dr. Khalis Hassan Yousif \u2013 College of Administration and Economics \/ University of Mosul as a member,\u00a0 Lecturer Dr. Waad Hussein Shalash \u2013 College of Administration and Economics \/ University of Mosul as a member and Assist. Prof. Dr. Saif Al-Din Amjad Ismail \u2013 College of Administration and Economics \/ University of Mosul as a member and supervisor.
\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 Sunday, March 8, 2026, in Discussion Hall No. (1). The thesis, titled: \u201cThe Impact of the Internal Auditor\u2019s Code of Ethics on the Effectiveness of the Internal Control System,\u201d was presented by the student Ahmed Sabah Mohammed. The study aimed to examine the extent to which professional ethics influence the effectiveness of the internal control system according to the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework. It also sought to highlight the importance of internal [Read More]<\/a><\/p>\n","protected":false},"author":17,"featured_media":51703,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-51700","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\/51700","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=51700"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/51700\/revisions"}],"predecessor-version":[{"id":51704,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/51700\/revisions\/51704"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/51703"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=51700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=51700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=51700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}