أثر حوكمة تكنولوجيا المعلومات وفق إطار (COBIT)‎ في تعزيز جودة التدقيق الداخلي : دراسة تطبيقية في القطاع المصرفي العراقي

الملخص EN

The current research aims to test the role of information technology governance in accordance with the COBIT framework in enhancing the internal audit quality in Iraqi banks listed in the Iraq Stock Exchange.

Through the questionnaire that was distributed to the internal auditors working in these banks.

The research sample consisted of (168) Valid for statistical analysis, data were analyzed and hypotheses were tested through several statistical treatments using SPSS statistical program.

The results indicated that there is a significant relationship and a significance positive impact for IT governance under COBIT framework and in enhancing the internal audit quality.