Institute Media
Assistant Professor Dr. Hakim Hamoud Falih, a lecturer in the Department of Accounting Studies at our institute, participated in a joint research paper with professors from Iraqi universities at the Third International Scientific Conference of the College of Administration and Economics, Warith Al-Anbia University. The research paper was titled “The Role of the Internal Auditor in Assessing Artificial Intelligence Risks According to International Requirements in the Iraqi Banking Sector Using Power BI.” The paper addressed the use of international frameworks such as the Artificial Intelligence Risk Management Framework (AIRMF 1.0) and the Artificial Intelligence Audit Framework issued by the Institute of Internal Auditors (IIA).
The results showed a 22.5% gap in the compliance of the Iraqi banks included in the study sample with artificial intelligence risk controls. The researcher recommended adopting these international frameworks and training internal auditors on modern analytical tools to enhance audit effectiveness in the digital environment.