Nasr Mohammed Aidan Almamary

Nasr Mohammed Aidan Al-Mamary is a researcher and specialist in accounting, auditing, and internal control. He holds a Master's degree in Accounting from the American University of Science and Technology (AUST), and a Bachelor's degree in Accounting from the University of Mosul. He currently serves as Director of the Directorate of Audit and Internal Control in Nineveh Governorate, Iraq. His research interests include risk-based auditing, governance, digital transformation, artificial intelligence in accounting and auditing, program and performance budgeting, and big data analytics in government units. He has published several research papers in the fields of governmental accounting, auditing, and internal control and is interested in enhancing transparency, accountability, and public expenditure efficiency through innovative oversight practices and modern technologies.