A master’s thesis discussion took place on Monday, September 1, 2025, at the College of Administration and Economics at the University of Mosul. The thesis, titled “Enhancing the Effectiveness of Auditing in Light of Cybersecurity Risks – An Applied Study at the Federal Board of Supreme Audit,” was presented by student Marwa Quteiba Al-Dabbagh in the Accounting Department.

The discussion was attended by the Dean of the College, Prof. Dr. Sinan Zuhir Mohammad Jamil, the legal accountant and Director of the First Region Audit Department at the Federal Board of Supreme Audit, Dr. Muqdad Issam Younis Al-Khayro, along with a number of faculty members and students.

The study’s results revealed that disclosing cybersecurity risks serves as a preventive control tool that contributes to enhancing the efficiency and objectivity of the auditor. The study emphasized the importance of developing auditing tools and procedures to keep pace with the requirements of the modern digital environment.

The discussion committee was chaired by Assistant Professor Dr. Alaa Abdul Wahid Dhnoon, with membership from Assistant Professor Dr. Saifuddin Amjad Ismail, Assistant Professor Dr. Afak Dhnoon Ibrahim from the University of Tikrit, and under the supervision and membership of Prof. Dr. Ziad Hashim Yahya.