Master’s Degree Awarded to Ms. Fatima Ismail in Information Technology

Ms. Fatima Ismail Abdullah Al-Hadi was awarded a Master’s degree in Information Technology for her thesis titled: Investigating Factors Influencing Adoption of Digital Forensic Accounting to Mitigate Criminal Fraud in Yemen, which was submitted to the Department of Information Technology, Faculty of Computer and Information Technology, Sana’a University. The MA defense was held on Monday, July 21, 2025.

The MA Viva-voce Committee, which was formed based on a resolution issued by the Graduate Studies and Scientific Research Council, consisted of the following:

#	Committee Members	Designation	Position
1	Assoc. Prof. Fouad Hassan Abdulrazzaq	External Examiner	Member
2	Prof. Adnan Yahya Al-Mutawakil	Internal Examiner	Chair
3	Prof. Naji Ali Al-Shaibani	Main Supervisor	Member

The study aimed to assess the status of digital forensic accounting in Yemeni institutions, identify the key factors influencing its adoption, and develop a conceptual model for the adoption of digital forensic accounting in Yemen.

The Study yielded several key findings as follows:

The adoption of digital forensic accounting in Yemen is currently at a moderate level, with significant potential for enhancement, particularly through improved funding, training, and regulatory structures.
Strategic collaboration between institutions and government entities is a key success factor in fostering adoption.

The researcher proposed several recommendations, including:

Implementing digital forensic accounting tools (e.g., FTK) and integrating them with financial accounting and auditing systems.
Improving the technical infrastructure, with particular focus on network capacity and cybersecurity systems.
Developing a specialized technical workforce with expertise in digital forensic accounting.
Promoting a culture of digital evidence utilization through interactive training workshops and internal awareness campaigns.
Updating the legal framework by enacting clear and enforceable legislation supporting digital forensic practices.

The thesis defense was attended by several academics, researchers, students, and interested professionals, along with the researcher’s colleagues and family members.