{"id":18757,"date":"2025-08-04T11:59:46","date_gmt":"2025-08-04T08:59:46","guid":{"rendered":"https:\/\/su.edu.ye\/voga\/?p=18757"},"modified":"2025-08-04T12:03:44","modified_gmt":"2025-08-04T09:03:44","slug":"masters-degree-awarded-to-ms-fatima-ismail-in-information-technology","status":"publish","type":"post","link":"https:\/\/su.edu.ye\/voga\/en\/18757\/","title":{"rendered":"Master\u2019s Degree Awarded to Ms. Fatima Ismail in Information Technology"},"content":{"rendered":"

Ms. Fatima Ismail Abdullah Al-Hadi <\/strong>was awarded a Master’s degree in Information Technology<\/strong> for her thesis titled: Investigating Factors Influencing Adoption of Digital Forensic Accounting to Mitigate Criminal Fraud in Yemen<\/em><\/strong>, which was submitted to the Department of Information Technology, Faculty of Computer and Information Technology, Sana\u2019a University. The MA defense was held on Monday, July 21, 2025.<\/strong><\/p>\n

\u00a0<\/strong>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:<\/p>\n\n\n\n\n\n\n
#<\/strong><\/td>\nCommittee Members<\/strong><\/td>\nDesignation<\/strong><\/td>\nPosition<\/strong><\/td>\n<\/tr>\n
1<\/td>\nAssoc. Prof. Fouad Hassan Abdulrazzaq<\/strong><\/td>\nExternal Examiner<\/td>\nMember<\/td>\n<\/tr>\n
2<\/td>\nProf. Adnan Yahya Al-Mutawakil<\/strong><\/td>\nInternal Examiner<\/td>\nChair<\/td>\n<\/tr>\n
3<\/td>\nProf. Naji Ali Al-Shaibani<\/strong><\/td>\nMain Supervisor<\/td>\nMember<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong>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.<\/p>\n

The Study yielded several key findings as follows:<\/p>\n

    \n
  • 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.<\/li>\n
  • Strategic collaboration between institutions and government entities is a key success factor in fostering adoption.<\/li>\n<\/ul>\n

    The researcher proposed several recommendations, including:<\/p>\n

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

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

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