Accounting Department Lecturer at Al-Mustaqbal University Participates in Assist. Prof. Dr. Ibrahim Abdul Musa, a lecturer in the Accounting Department at the College of Administrative Sciences, Al-Mustaqbal University, participated as a member of the discussion committee for the research paper submitted by student Hisham Abdul Kadhim Faleh, in fulfillment of the requirements for obtaining the Certified Internal Auditor qualification, equivalent to a Master’s degree, at the Technical Administrative College/Kufa. The research, entitled “The Role of the Audit Committee in Enhancing the Quality of Internal Audit Work,” addressed the importance of audit committees and their role in enhancing the efficiency and quality of internal audit activities within institutions. Assist. Prof. Dr. Ibrahim Abdul Musa served as Chairman of the Discussion Committee, alongside a distinguished group of specialists from the University of Karbala, University of Kufa, and the Institute of Internal Auditors. Following an extensive academic discussion of the research, its findings, and recommendations, as well as the student’s defense of his scholarly work, the committee decided to accept the research and award the student a grade of “Very Good.” This participation reflects the active academic and scholarly engagement of the Accounting Department faculty at Al-Mustaqbal University and their contributions to supporting scientific research and exchanging expertise in the fields of accounting and auditing.