Master’s Degree Awarded to Mr. Haitham Ghaleb in Accounting
Mr. Haitham Ahmed Saeed Ghaleb was awarded a Master’s Degree in Accounting with an average of Excellent and a grade of (92%) for his thesis titled: The Impact of Outsourcing Internal Audit Services on Improving the Quality of Internal Auditing in Financial Institutions Operating in the Republic of Yemen: A Field Study, which was submitted to the Faculty of Commerce and Economics – Sana’a University. The MA defense was held on Thursday, May 14, 2026.
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 | Dr. Khaled Saleh Ali Al-Matari | Internal Examiner | Chair |
| 2 | Associate Prof. Abdulhamid Manea Al-Sayeh | Main Supervisor | Member |
| 3 | Dr. Saleem Hussein Al-Aqari | External Examiner | Member |
The thesis aimed to:
- Identify the impact of outsourcing internal audit services on improving the quality of internal auditing in financial institutions operating in the Republic of Yemen.
The study yielded several key findings summarized as follows:
- Outsourcing internal audit services has a significant impact on improving the quality of internal auditing according to the study dimensions, with a strong positive correlation between outsourcing and internal audit quality.
- All four dimensions significantly contribute to quality improvement, although with varying degrees of influence.
In light of these findings, the researcher recommended the following:
- Adopting outsourcing as an organizational and strategic option to improve the quality of internal auditing, particularly in light of the challenges currently facing banks.
- Utilizing fully outsourced internal audit services in insurance companies that lack internal audit departments, as a transitional step toward developing internal capabilities in the future.
- Issuing guidelines and regulations by regulatory and professional bodies to govern this approach.
- Emphasizing the importance of selecting service providers based on competence, independence, compliance with international standards, and specialized technical expertise.
The defense session was attended by a number of academics, researchers, students, colleagues, and the researcher’s family.
