تكامل إطار Cobit المحدث و بطاقة العلامات المتوازنة لتحقيق التقويم للأداء الاستراتيجي

الملخص EN

The research aims to demonstrate the knowledge pillars of the updated integrated information technology governance framework (COBIT) with an indication of the objectives and principles of this framework, as well as highlighting its role in the field of evaluating information technology management if it is integrated with the balanced scorecard in the form that is reflected in strengthening internal control under the application Information technology governance procedures and as a result, adding credibility to the financial statements.

In order to achieve this goal, the researchers adopted when applying the model of integration between the COBIT framework and the balanced score card on data obtained from the records of the two banks, the research sample and field coexistence in these two banks, personal interviews with officials and their workers, as well as the questionnaire.

, The research has reached a number of conclusions, the most important of which is that the integration between the COBIT framework and the balanced score card can contribute effectively to the field of evaluating information technology management, as well as the role of this integration in increasing the precautionary measures for internal control and as a result, the effectiveness of the application of information technology governance procedures, and in this field.

In this field, the two researchers reached several recommendations, the most important of which confirms the need to pay attention to internal control frameworks, the most important of which is the COBIT framework, which, by integrating it with the Balanced Score Card, will contribute to the evaluation of information technology management as well as increase the durability of implementing governance procedures and as a result fill gaps or weaknesses that may It arises as a result of using information technology in light of governance procedures, as well as the necessity for companies to use the balanced score card with the updated COBIT framework to evaluate the performance of IT departments and ensure that their strategic objectives are achieved to identify weaknesses in the performance of these departments and take the necessary measures to address and control them.