​Media Office, Center for Economic and Financial Studies and Research, Sana’a University

Wednesday, September 23, 2026

To promote scientific research in internal auditing, financial control, and risk management, 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 Osama Abdo Mohammed Ameer, titled: "The Impact of Internal Control Under the COSO 2017 Framework on Improving Financial Data Quality in Yemeni Banks: A Field Study."
During the session, the researcher presented the conceptual and methodological framework of his study, highlighting the problem statement, primary and secondary objectives, and proposed methodology. He also detailed the procedures and data collection strategies to examine the impact of internal control under the COSO 2017 framework on enhancing financial data quality in Yemeni banks.
The session featured an academic discussion covering the research topic and its methodological components. Faculty members provided constructive feedback and suggestions to refine the proposal, strengthen structural alignment, and ensure methodological precision, supporting the achievement of research goals and yielding reliable academic and practical insights.
At the conclusion of the discussion, the research proposal was approved, along with academic guidelines and recommendations for the researcher to incorporate during the execution stages to enhance study quality and achieve targeted results.

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