COBIT 2019 framework role in enhancing the effectiveness of internal control

Abstract

The research aims to identify the role of  COBIT2019  through its five dimensions of (guidance, evaluation and control, harmonization, planning and organization, construction, acquisition and implementation, delivery, service and support, monitoring, evaluation and assessment) in enhancing the effectiveness of internal control and identifying differences of statistical significance according to the variables of the study ( COBIT2019  framework as an independent variable and the effectiveness of internal control as a dependent variable). In order to achieve the objectives of this study, a questionnaire was designed to address the relationship between the  COBIT2019 framework and the effectiveness of internal control in accordance with the five areas (dimensions) of  COBIT2019 and its impact on the principles of integrated COSO (17).  The questionnaire was distributed to internal auditors of the Internal Control and Audit Division and it division staff in the branches of the General Company for the Distribution of Petroleum Products to five provinces, which represents one of the bodies of this company (The Middle Euphrates Organization for the Distribution of Petroleum Products) in a survey of their opinions. The resolution included two axes (sixty words). . The most notable conclusion of the study is that there is a moral impact of the independent variable ( COBIT 2019 framework) on the adopted variable (the effectiveness of internal control). A positive and statistically significant relationship between the five dimensions of the   COBIT framework and the effectiveness of internal control (COSO integrated principles). In the light of these results, the study made a number of recommendations, the most important of which are: the adoption of governance standards and the establishment of their rules in oil companies for the purpose of increasing their capacity and effectiveness, and spreading information awareness of the culture of IT governance with its standards of transparency, accountability and participation that are reflected in the upgrading of the performance and efficiency of these companies, the adoption of the   COBIT2019 framework in Iraqi public oil companies in general and a distribution company for petroleum products in particular as a mechanism for IT governance and its impact in enhancing the effectiveness of internal control.