The College of Law – University of Baghdad discussed a Master’s thesis entitled:
“Legal Mechanisms for Activating the Role of Financial and Administrative Oversight on the Performance of Universities in Iraqi Legislation: The Federal Board of Supreme Audit Law No. 31 of 2011 as a Model,”
submitted by the student Marwa Basim Salman in the Department of Public Law. The thesis defense took place on Sunday, 8 February 2026, at the Conference Hall of the College.
Examination Committee
1.Prof. Dr. Walid Mirza Hamza – Chair
2.Prof. Dr. Fawaz Khalaf Dhaher – Member
3.Assist. Prof. Dr. Ammar Fawzi Kadhim – Member
4.Assist. Prof. Dr. Taghreed Mohammed Qadoori – Member and Supervisor
Aim of the Thesis
The thesis aimed to provide a comprehensive study of the main concepts and theories related to financial and administrative oversight of public and private universities. This was achieved through analyzing the laws and regulations governing their work and presenting selected audit reports of the Federal Board of Supreme Audit on both public and private universities, based on the principles of transparency and disclosure.
Structure of the Thesis
The thesis consisted of two chapters:
•Chapter One: The concept of financial and administrative oversight of university performance
•Chapter Two: External bodies responsible for financial and administrative oversight of university performance and the scope of their work
Recommendations
The thesis concluded with several important recommendations:
1.It proposed that the Iraqi legislator amend both the Federal Board of Supreme Audit Law No. 31 of 2011 and the Integrity and Illicit Gain Commission Law No. 30 of 2011 by replacing the phrase “Offices of Inspectors General” with “Internal Audit and Oversight Directorates” wherever it appears in these laws.
2.It recommended that the Iraqi legislator in the Kurdistan Region include a provision in the Regional Board of Supreme Audit Law clarifying the relationship between the regional board and the Federal Board of Supreme Audit, in order to unify legislation at the federal level in Iraq.
3.It proposed that the Ministry of Higher Education and relevant authorities increase financial allocations when preparing the state budget, particularly for public universities.
