إطار مقترح لأثر تطبيق COBIT5 للحد من مخاطر النشر الإلكتروني و تحسين جودة التقارير المالية الإلكترونية للشركات المصريةإطار مقترح لأثر تطبيق COBIT5 للحد من مخاطر النشر الإلكتروني و تحسين جودة التقارير المالية الإلكترونية للشركات المصرية

الملخص EN

This study aims, to create a proposed framework in order to reduce the risks of electronic publishing and demonstrate its impact on improving the quality of electronic financial reports, according to the application of information technology governance, or The Control Objectives for Information and Related Technology (COBIT), This framework has been applied to three of companies listed on the Egyptian Stock Exchange to check the impact of applying this framework by placing the value (1)if the company is already applying the information required by this framework As part of electronic or internal financial reports, and placing the value (0)If this framework was not applied in these companies.

The study concluded that the companies applying the electronic publishing approach are exposed to high risk level, Some of them are related to the reliability of electronic information and others are related to information security, which affects the quality of electronic financial reports, Moreover, it was observed that there are three relationship between the application of information technology governance and the reduction of the risks of electronic publishing through the availability of three elements: structures, processes, and linkage mechanisms.

In addition, the COBIT5 framework provides an integrated model for internal control over information technology systems that aims to improve the quality of electronic financial reports.

This is done through the use of general methods of control over information technology, and control of applications.

The study presents a set of recommendations depending on the applied study performed on the three required company so as to enhance the quality of electronic financial reports, the COBIT5 provides acceptable level of information technology governance, and applying the information technology governance according to the framework of COBIT5 contributes to reducing the risks of electronic publishing.

Thus, can be improves the quality of electronic financial reports.