Requirements for the application of information technology governance in banking accounting systems - a case study in Audi Bank - Najaf branch

Abstract

Abstract

The aim of this research is to evaluate the level of information technology governance in the framework of COBIT5 available in the Commercial Bank (Bank Audi - Najaf Branch) by drawing on the four dimensions of this framework, namely planning and organization, acquisition and implementation, support and delivery, monitoring and evaluation. The research was based on the statistical approach, through a governance index, which was formulated in the form of a survey questionnaire that examines the extent to which COBIT5 dimensions have been realized in (Bank Audi - Najaf Branch) to determine the level of IT governance available and compare it with the COBIT5 model, which is a tool for IT control. The most important findings of the research that the application of information technology governance mechanisms in the Iraqi commercial banks can lead to reduce the risk of audit by the auditors and support information security under electronic accounting systems. Finally, the research recommends the application of a model for measuring information technology governance based on the COBIT5 framework of internal control in commercial banks, as an information technology mechanism that supports risk management in electronic accounting systems.