{"id":42225,"date":"2026-01-28T08:25:54","date_gmt":"2026-01-28T08:25:54","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/physicaleducation\/?page_id=42225"},"modified":"2026-01-28T08:25:58","modified_gmt":"2026-01-28T08:25:58","slug":"internal-control-and-audit-division","status":"publish","type":"page","link":"https:\/\/uomosul.edu.iq\/en\/physicaleducation\/internal-control-and-audit-division\/","title":{"rendered":"Internal Control and Audit Division"},"content":{"rendered":"<p data-path-to-node=\"3\">The Internal Control and Audit Division is responsible for monitoring and evaluating administrative and financial performance. Its mission is to ensure strict compliance with effective laws and regulations while promoting transparency and integrity across all college operations. The division reports directly to the <b data-path-to-node=\"3\" data-index-in-node=\"317\">Dean of the College<\/b>.<\/p>\n<p data-path-to-node=\"4\"><b data-path-to-node=\"4\" data-index-in-node=\"0\">Head of the Division:<\/b> Mr. Haitham Abdul-Razzaq.<\/p>\n<hr data-path-to-node=\"5\" \/>\n<h3 data-path-to-node=\"6\">Duties and Responsibilities<\/h3>\n<ul data-path-to-node=\"7\">\n<li>\n<p data-path-to-node=\"7,0,0\"><b data-path-to-node=\"7,0,0\" data-index-in-node=\"0\">Financial Auditing:<\/b> Auditing all payment vouchers, expenditure documents, and accounting entries.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"7,1,0\"><b data-path-to-node=\"7,1,0\" data-index-in-node=\"0\">Payroll Verification:<\/b> Reviewing and auditing the payroll for morning and evening staff, as well as supplementary lecture fees.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"7,2,0\"><b data-path-to-node=\"7,2,0\" data-index-in-node=\"0\">Bank Reconciliation:<\/b> Auditing trial balances and bank statement reconciliations, and tracking issued and outstanding checks.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"7,3,0\"><b data-path-to-node=\"7,3,0\" data-index-in-node=\"0\">Procurement Monitoring:<\/b> Overseeing the college\u2019s purchasing committees to ensure adherence to financial guidelines.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"7,4,0\"><b data-path-to-node=\"7,4,0\" data-index-in-node=\"0\">Inventory Control:<\/b> Auditing the posting of warehouse entry and exit vouchers to ledgers, and supervising the annual year-end inventory count.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"7,5,0\"><b data-path-to-node=\"7,5,0\" data-index-in-node=\"0\">Career Progression Audits:<\/b> Reviewing staff promotions, annual increments, and scientific promotion files.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"7,6,0\"><b data-path-to-node=\"7,6,0\" data-index-in-node=\"0\">Retirement Processing:<\/b> Auditing the retirement files and records for employees reaching the age of retirement.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"7,7,0\"><b data-path-to-node=\"7,7,0\" data-index-in-node=\"0\">Database Management:<\/b> Auditing staff &#8220;continuity of service&#8221; records, personal databases, and verifying birth dates.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"7,8,0\"><b data-path-to-node=\"7,8,0\" data-index-in-node=\"0\">Reporting:<\/b> Preparing comprehensive monthly reports on the division\u2019s activities and submitting copies to the University Presidency.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"7,9,0\"><b data-path-to-node=\"7,9,0\" data-index-in-node=\"0\">Regulatory Liaison:<\/b> Following up on reports and observations issued by the Federal Board of Supreme Audit.<\/p>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>The Internal Control and Audit Division is responsible for monitoring and evaluating administrative and financial performance. Its mission is to ensure strict compliance with effective laws and regulations while promoting transparency and integrity across all college operations. The division reports directly to the Dean of the College. Head of the Division: Mr. Haitham Abdul-Razzaq. Duties and Responsibilities Financial Auditing: Auditing all payment vouchers, expenditure documents, and accounting entries. Payroll Verification: Reviewing and auditing the payroll for morning and evening staff, as well as supplementary lecture fees. Bank Reconciliation: Auditing trial balances and bank statement reconciliations, and tracking issued and outstanding checks. <a href=\"https:\/\/uomosul.edu.iq\/en\/physicaleducation\/internal-control-and-audit-division\/\"> [Read More]<\/a><\/p>\n","protected":false},"author":52,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-42225","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/uomosul.edu.iq\/en\/physicaleducation\/wp-json\/wp\/v2\/pages\/42225","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uomosul.edu.iq\/en\/physicaleducation\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/uomosul.edu.iq\/en\/physicaleducation\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/physicaleducation\/wp-json\/wp\/v2\/users\/52"}],"replies":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/physicaleducation\/wp-json\/wp\/v2\/comments?post=42225"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/en\/physicaleducation\/wp-json\/wp\/v2\/pages\/42225\/revisions"}],"predecessor-version":[{"id":42226,"href":"https:\/\/uomosul.edu.iq\/en\/physicaleducation\/wp-json\/wp\/v2\/pages\/42225\/revisions\/42226"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/physicaleducation\/wp-json\/wp\/v2\/media?parent=42225"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}