Saddam A. Hazaea is a lecturer at Universities in Yemen. currently a research scholar in the School of Accounting, Yunnan university of finance and economics, China. He obtained his BCOM in Accounting from the faculty of commerce and administration science IBB University, Yemen in 2011 and MCOM in commerce from faculty of commerce Banaras Hindu University (BHU), India, in 2017. He has achieved the following(i) published several articles in international and national journals(ii) participated in several conferences (iii) published a book with title of Audit committees in commercial banks: evidence from Yemen by English language and now is available for selling in AMAZON (iv) written a project in internal audit in Arabic language, now he is doing the research project under the title of Research on effect of internal audit in adjustment of financial performance of commercial banks . The importance of the researches presented stems from the extent to which Yemen needs such research, especially governmental and commercial institutions. He was previously selected as an external reviewer by Research Synergy Foundation placed in Indonesia for papers presented to this research institution specialized in holding international conferences in accounting and auditing. His study interest includes auditing, internal control, Corruption and corporate governance.