A graduation research highlights the impact of internal control on financial compliance at Yemen Mobile within the COSO framework

In an academic setting that reflects both scientific maturity and the integration of theory and practice, Faculty of Finance and Business – Accounting Department (Arabic program) at Ar-Rasheed Smart University discussed, on Sunday, June 1, 2025, a graduation research titled:

“أثر "The Impact of Internal Control on Financial Compliance within the COSO Framework – A Case Study on Yemen Mobile." The research was presented by students: Talal Nabil Al-Harouji, Osama Yahya Sawar, Rabie Mohammed Al-Asri, Younis Ali Al-Rubaidi, and Osama Abdu Al-Sanabani, fulfilling the requirements for obtaining a bachelor’s degree for the academic year 1446 (2024–2025).

The research provided a distinctive contribution to the field of accounting and auditing, examining how internal control, when applied under the global COSO framework, enhances financial compliance and reduces organizational risks through a practical case study of Yemen Mobile.

At the opening session, Dr. Abdullah Al-Tayyib – Head of the Accounting Department, expressed his pride in the students' high academic level, stating: "This type of specialized research is a cornerstone in developing a new generation of accountants capable of adopting global tools and applying them to real-world challenges in the local market."

Meanwhile, Prof. Dr. Saif Sallam Al-Hakimi – Dean of Student Affairs, praised the effort put into the research, emphasizing the importance of linking academic courses to real institutional challenges: "We are proud of these students, who have demonstrated that education at Ar-Rasheed Smart University extends beyond the classroom, fostering a deep understanding of organizational realities and their accounting and managerial dimensions."

Similarly, Prof. Dr. Abdul Khaliq Hadi Tawaf – Dean of the Faculty of Finance and Business, highlighted the university’s commitment to academic quality and accreditation standards, stating: "Our goal is to graduate professionals capable of improving business environments through control and governance tools, a concept that this research has exemplified brilliantly."

The discussion committee, consisting of: • Dr. Mukhtar Al-Sabbahi (Internal Examiner) • Dr. Ali Harib (External Examiner) • Dr. Salwa Al-Marish (Research Supervisor) commended the research’s depth, methodology, and findings, affirming that it serves as a practical reference that can be adapted across different organizational environments.

At the end of the session, faculty members and students expressed their pride in the distinguished academic level of the research, further reinforcing Ar-Rasheed Smart University’s commitment to achieving its vision of shaping the future through applied education aligned with market needs.