Media Office, Center for Economic and Financial Studies and Research, Sana’a University
Wednesday, September 23, 2026
As part of its commitment to advancing scientific research and promoting specialized studies in internal auditing and financial control, the Center for Economic and Financial Studies and Research at Sana’a University held an open academic seminar today, Wednesday, to discuss a Master’s thesis proposal submitted by researcher Ali Abdulkareem Mohammed Al-Mutawakel, titled: "The Impact of Internal Control Systems on Reducing Master Budget Variances: A Case Study of Yemen Mobile Company."
During the session, the researcher outlined the general framework of his research project, explaining the problem statement, significance, primary and secondary objectives, and proposed methodology. He also detailed the procedures and data collection and analysis methods to be employed to examine the relationship between the effectiveness of internal control systems and the mitigation of variances in budget execution.
The session featured academic discussions covering the thesis title, methodological components, and research content. Faculty members provided constructive feedback and suggestions to refine the proposal, enhance structural coherence, support methodological rigor, and help achieve the study’s objectives while producing outcomes of scientific and practical value.
At the conclusion of the seminar, the research proposal was approved, along with a set of academic guidelines and recommendations for the researcher to incorporate during the execution stages of the study, thereby enhancing research quality and academic output.
