{"id":15,"date":"2026-04-07T13:14:38","date_gmt":"2026-04-07T13:14:38","guid":{"rendered":"https:\/\/auas.edu.krd\/main\/Administration\/po\/?page_id=15"},"modified":"2026-07-26T11:05:53","modified_gmt":"2026-07-26T11:05:53","slug":"department-of-audit-and-internal-control","status":"publish","type":"page","link":"https:\/\/auas.edu.krd\/main\/Administration\/po\/department-of-audit-and-internal-control\/","title":{"rendered":"Department of Audit and Internal Control"},"content":{"rendered":"\n<style data-wp-block-html=\"css\">\n\/* 1. Base Container & Global Layout Rules *\/\n    .main-container-box {\n        font-family: 'Inter', sans-serif; \n        color: #333; \n        line-height: 1.6;\n        box-sizing: border-box;\n        max-width: 1200px;\n        margin: 0 auto;\n        padding: 10px;\n    }\n    .main-container-box *, .main-container-box *::before, .main-container-box *::after {\n        box-sizing: border-box;\n    }\n\n    \/* 2. Unified Paragraph and List Typography (Desktop Focus) *\/\n    .main-container-box p, \n    .main-container-box ul li {\n        font-size: 1.1rem !important; \n        color: #000000 !important; \n        line-height: 1.8;\n        margin-bottom: 20px;\n        text-align: left !important; \/* \u0645\u062d\u0627\u0630\u0627\u0629 \u0645\u0645\u062a\u062f\u0629 \u0648\u0645\u0633\u062a\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0648\u0627\u0641 \u0639\u0644\u0649 \u0634\u0627\u0634\u0627\u062a \u0627\u0644\u0643\u0645\u0628\u064a\u0648\u062a\u0631 \u0627\u0644\u0643\u0628\u064a\u0631\u0629 *\/\n    }\n    .main-container-box ul {\n        padding-left: 20px;\n    }\n    .section-heading-style {\n        color: #1a237e; \n        letter-spacing: 0.5px; \n        font-weight: bold; \n        font-size: 1.7rem; \n        margin-top: 0;\n        margin-bottom: 15px;\n        text-align: left;\n    }\n    .sub-title-bold {\n        font-weight: bold !important;\n        margin-bottom: 10px; \n        font-size: 1.4rem !important; \n        color: #000000 !important;\n        margin-top: 20px;\n        text-align: left;\n    }\n\n    \/* 3. 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\n        border-radius: 8px; \n        background: #f8f9fa;\n        box-shadow: 0 2px 6px rgba(0,0,0,0.05);\n    }\n    .image-staff-photo-wrapper img {\n        width: 100%;\n        height: 100%;\n        object-fit: cover;\n        display: block;\n    }\n    .image-staff-no-photo {\n        width: 100%;\n        height: 100%;\n        display: flex;\n        align-items: center;\n        justify-content: center;\n        color: #7a869a;\n        font-size: 0.9rem;\n        font-weight: 500;\n    }\n    .image-staff-details {\n        flex: 1;\n        min-width: 0;\n        padding-top: 2px;\n        text-align: left;\n    }\n    .image-staff-name-h4 {\n        margin: 0 0 5px 0;\n        color: #003366; \n        font-size: 1.1rem;\n        font-weight: bold;\n        line-height: 1.2;\n        word-break: break-word;\n        text-align: left;\n    }\n    .image-staff-role-p {\n        margin: 0 !important;\n        color: #000000 !important; \n        font-weight: bold;\n        font-size: 0.95rem !important;\n        line-height: 1.2;\n        text-align: left !important;\n    }\n    .staff-main-heading {\n        color: #1a237e; \n        margin-top: 60px; \n        margin-bottom: 40px; \n        font-weight: bold; \n        font-size: 1.7rem; \n        text-align: center; \n        text-transform: capitalize; \n        border-bottom: 2px solid #e2e8f0; \n        padding-bottom: 15px;\n    }\n\n    \/* ===== TABLETS & MOBILES (max-width: 768px) ===== *\/\n    @media (max-width: 768px) {\n        .main-container-box {\n            text-align: left !important;\n            direction: ltr !important;\n        }\n\n        \/* \u0625\u0644\u063a\u0627\u0621 \u0627\u0644\u062c\u0627\u0633\u062a\u064a\u0641\u0627\u064a \u062a\u0645\u0627\u0645\u0627\u064b \u0648\u0625\u062c\u0628\u0627\u0631 \u0627\u0644\u0645\u062a\u0635\u0641\u062d \u0639\u0644\u0649 \u0645\u062d\u0627\u0630\u0627\u0629 \u0627\u0644\u064a\u0633\u0627\u0631 \u0644\u0645\u0646\u0639 \u062a\u0628\u0627\u0639\u062f \u0627\u0644\u0643\u0644\u0645\u0627\u062a *\/\n        .main-container-box p, \n        .main-container-box ul li,\n        .main-container-box p *,\n        .main-container-box li * {\n            text-align: left !important; \n            direction: ltr !important;\n            word-spacing: normal !important;\n            letter-spacing: normal !important;\n        }\n        \n        .main-container-box ul {\n            padding-left: 25px !important;\n            padding-right: 0 !important;\n        }\n        .section-heading-style, .sub-title-bold, .box-contact p {\n            text-align: left !important;\n            direction: ltr !important;\n        }\n        .box-grey, .box-cyan {\n            padding: 25px;\n        }\n        .box-white {\n            padding: 30px 20px;\n        }\n        .section-heading-style {\n            font-size: 1.5rem;\n        }\n        .staff-main-heading {\n            margin-top: 40px;\n            margin-bottom: 30px;\n            font-size: 1.5rem;\n        }\n    }\n\n\/* ===== SMARTPHONES (max-width: 480px) ===== *\/\n    @media (max-width: 480px) {\n        .main-container-box p, \n        .main-container-box ul li,\n        .main-container-box p *,\n        .main-container-box li * {\n            font-size: 1rem !important;\n            text-align: left !important;\n        }\n        .box-grey, .box-white, .box-cyan, .box-contact {\n            padding: 20px 15px;\n            margin-bottom: 20px;\n        }\n        .box-cyan, .box-contact, .staff-main-heading {\n            margin-top: 25px;\n        }\n        .staff-row-grid {\n            grid-template-columns: 1fr;\n            gap: 25px;\n        }\n        .image-staff-box {\n            flex-direction: column;\n            align-items: center;\n            text-align: center;\n        }\n        .image-staff-photo-wrapper {\n            flex: 0 0 90px;\n            width: 90px;\n            height: 90px;\n            margin-bottom: 5px;\n            margin-right: 0px; \n        }\n        \n        \/* \ud83d\udc47 \u0627\u0644\u062d\u0644 \u0647\u0646\u0627: \u062a\u0645 \u0632\u064a\u0627\u062f\u0629 \u062f\u0642\u0629 \u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0633\u0627\u0631 \u0644\u0643\u0633\u0631 \u062d\u0645\u0627\u064a\u0629 !important \u0627\u0644\u0633\u0627\u0628\u0642\u0629 *\/\n        .main-container-box .image-staff-details, \n        .main-container-box .image-staff-name-h4, \n        .main-container-box .image-staff-role-p {\n            text-align: center !important;\n            direction: ltr !important;\n        }\n    }\n<\/style>\n\n<div class=\"wp-block-group main-container-box\">\n\n    <h3 style=\"color: #1a237e !important; letter-spacing: 0.5px !important; font-weight: bold !important; font-size: 1.9rem !important; margin-top: 0 !important; margin-bottom: 30px !important; text-align: center !important; display: block !important;\">Department of Audit and Internal Control<\/h3>\n    \n    <div class=\"box-grey\">\n        <h3 class=\"section-heading-style\">Definition and General Information<\/h3>\n        <hr class=\"section-divider\">\n        \n        <p>A relatively independent oversight unit within the government entity, responsible for examining and evaluating financial and administrative operations to ensure compliance with laws and regulations and to achieve optimal use of public resources.<\/p>\n        \n        <h4 class=\"sub-title-bold\">General Information:<\/h4>\n        <ul>\n            <li>Auditing in government departments is an organized oversight activity aimed at examining and evaluating financial and administrative operations to ensure their integrity and compliance with applicable laws and regulations.<\/li>\n            <li>The government auditor reviews financial records and documents based on sufficient evidence to verify that public funds have been used correctly and in accordance with approved allocations, ensuring the efficient achievement of government objectives.<\/li>\n            <li>The importance of government auditing lies in being an essential means to protect public funds and enhance transparency and accountability within government institutions.<\/li>\n            <li>It helps in discovering financial errors and deviations, whether unintentional or the result of illegal practices.<\/li>\n            <li>It contributes to improving administrative and financial performance by providing corrective recommendations that support decision-makers.<\/li>\n            <li>In general, auditing in government departments represents a vital oversight tool that contributes to enhancing public trust in public institutions.<\/li>\n            <li>It ensures the optimal use of resources and reduces financial and administrative corruption, thereby supporting the economic and administrative stability of the state.<\/li>\n        <\/ul>\n    <\/div>\n\n    <div class=\"box-white\">\n        <h4 class=\"section-heading-style bordered-title\">Administrative structure<\/h4>\n        <ul>\n            <li>Audit Director<\/li>\n            <li>Auditing<\/li>\n            <li>Oversight<\/li>\n        <\/ul>\n    <\/div>\n\n    <div class=\"box-cyan\">\n        <h3 class=\"section-heading-style\" style=\"margin-bottom: 20px;\">Duties and Responsibilities<\/h3>\n        \n        <h4 class=\"sub-title-bold\">Duties:<\/h4>\n        <ul>\n            <li>Reviewing accounting books and records to ensure their accuracy and correctness.<\/li>\n            <li>Ensuring that all financial operations are carried out in accordance with government laws and regulations.<\/li>\n            <li>Identifying financial deviations, whether unintentional or intentional.<\/li>\n            <li>Preparing oversight reports.<\/li>\n            <li>Maintaining confidentiality and not disclosing information accessed during work.<\/li>\n            <li>Protecting public funds from waste and embezzlement.<\/li>\n        <\/ul>\n        \n        <h4 class=\"sub-title-bold\">Responsibility:<\/h4>\n        <ul>\n            <li><strong>Professional Responsibility:<\/strong> Commitment to auditing standards and professional ethics.<\/li>\n            <li><strong>Legal Responsibility:<\/strong> Bearing responsibility before the law in case of negligence or failure to perform duties.<\/li>\n            <li><strong>Ethical Responsibility:<\/strong> Commitment to integrity, honesty, and objectivity.<\/li>\n        <\/ul>\n    <\/div>\n\n    <div class=\"box-contact\">\n        <h3 class=\"section-heading-style\" style=\"margin-bottom: 15px; text-transform: capitalize;\">Contact information<\/h3>\n        <p><strong>\ud83d\udccd Location:<\/strong> Presidency Building, Ground Floor<\/p>\n        <p><strong>\u2709\ufe0f Email:<\/strong> <a class=\"contact-link-style\" href=\"mailto:anas.fatah@auas.edu.krd\">anas.fatah@auas.edu.krd<\/a><\/p>\n        <p style=\"margin-bottom: 0;\"><strong>\ud83d\udcde Phone:<\/strong> 07504118467<\/p>\n    <\/div>\n\n    <h3 class=\"staff-main-heading\">Directorate staff<\/h3>\n    \n    <div class=\"academic-staff-container\">\n        <div class=\"staff-row-grid\">\n            \n            <div class=\"image-staff-box\">\n                <div class=\"image-staff-photo-wrapper\">\n                    <img decoding=\"async\" src=\"https:\/\/auas.edu.krd\/main\/Administration\/po\/wp-content\/uploads\/2026\/04\/Picturbe1-300x294.jpg\" alt=\"Anas Fatah Omer\">\n                <\/div>\n                <div class=\"image-staff-details\">\n                    <h4 class=\"image-staff-name-h4\">Anas Fatah Omer<\/h4>\n                    <div class=\"image-staff-role-p\">Audit Director<\/div>\n                <\/div>\n            <\/div>\n\n            <div class=\"image-staff-box\">\n                <div class=\"image-staff-photo-wrapper\">\n                    <div class=\"image-staff-no-photo\">Photo<\/div>\n                <\/div>\n                <div class=\"image-staff-details\">\n                    <h4 class=\"image-staff-name-h4\">Vazheen Nawzad Othman<\/h4>\n                    <div class=\"image-staff-role-p\">Auditor<\/div>\n                <\/div>\n            <\/div>\n\n            <div class=\"image-staff-box\">\n                <div class=\"image-staff-photo-wrapper\">\n                    <div class=\"image-staff-no-photo\">Photo<\/div>\n                <\/div>\n                <div class=\"image-staff-details\">\n                    <h4 class=\"image-staff-name-h4\">Hariwan Zuhair Khalid<\/h4>\n                    <div class=\"image-staff-role-p\">Auditor<\/div>\n                <\/div>\n            <\/div>\n\n            <div class=\"image-staff-box\">\n                <div class=\"image-staff-photo-wrapper\">\n                    <div class=\"image-staff-no-photo\">Photo<\/div>\n                <\/div>\n                <div class=\"image-staff-details\">\n                    <h4 class=\"image-staff-name-h4\">Mohammed Jumaa Ahmed<\/h4>\n                    <div class=\"image-staff-role-p\">Auditor<\/div>\n                <\/div>\n            <\/div>\n\n        <\/div>\n    <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Department of Audit and Internal Control Definition and General Information A relatively independent oversight unit within the government entity, responsible for examining and evaluating financial and administrative operations to ensure compliance with laws and regulations and to achieve optimal use of public resources. General Information: Auditing in government departments is an organized oversight activity aimed &hellip; <a href=\"https:\/\/auas.edu.krd\/main\/Administration\/po\/department-of-audit-and-internal-control\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Department of Audit and Internal Control&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-15","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/auas.edu.krd\/main\/Administration\/po\/wp-json\/wp\/v2\/pages\/15","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/auas.edu.krd\/main\/Administration\/po\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/auas.edu.krd\/main\/Administration\/po\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/auas.edu.krd\/main\/Administration\/po\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/auas.edu.krd\/main\/Administration\/po\/wp-json\/wp\/v2\/comments?post=15"}],"version-history":[{"count":78,"href":"https:\/\/auas.edu.krd\/main\/Administration\/po\/wp-json\/wp\/v2\/pages\/15\/revisions"}],"predecessor-version":[{"id":728,"href":"https:\/\/auas.edu.krd\/main\/Administration\/po\/wp-json\/wp\/v2\/pages\/15\/revisions\/728"}],"wp:attachment":[{"href":"https:\/\/auas.edu.krd\/main\/Administration\/po\/wp-json\/wp\/v2\/media?parent=15"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}