دور إطار (COBIT)‎ في تعزيز إجراءات الرقابة الداخلية على الأنظمة الالكترونية : دراسة حالة في مديرية الأحوال المدنية و الجوازات و الإقامة نينوى

الملخص EN

The research aims mainly to clarify and knowing the role of the framework (COBIT) in strengthening the internal control procedures on electronic systems.

When using electronic systems in institutions, it must meet the demands and requirements of electronic systems and adapt to these systems.

Therefore, it is necessary for the institution to have strict internal control over these systems to prevent misuse or corruption, preservation of data and information from risks, adherence to administrative policies, procedures and laws.

Internal control must have powerful procedures and keep pace with developments in electronic systems, which leads to the use of modern frameworks and standards, which in turn affect the quality of internal control.

Among these frameworks, which are concerned with the internal control of electronic systems, is the (COBIT) framework.

Hence the importance of the research.

The research relied on the case study approach as well as the descriptive approach and the use of a questionnaire list to determine the reality of the application of internal control procedures according to the (COBIT) framework in the Directorate of Civil Status, Passports and Residence in Nineveh.

The study relied on preparing and drafting this list on frame fields of the (COBIT) framework.

The research reached several conclusions, including the possibility of benefiting from the (COBIT) framework in strengthening the internal control procedures on electronic systems.