أثر الحد من مخاطر تقنيات المعلومات على وفق إطار 2019 COBIT وانعكاسه في جودة التدقيق الداخلي: دراسة تطبيقية

الملخص EN

The research aims to reduce the risks of information technology, according to the COBIT framework and its impact on the quality of internal audit, through the indicative procedures addressed by this updated framework, and the extent of its impact on the accounting and auditing profession, represented in the four areas of its application: alignment, planning and organization, construction, acquisition and implementation, presentation and service and support, and finally, monitoring, conformity and evaluation.

the research also aims to show the extent of the impact of the COBIT 5 framework according to recent developments on information technology risks through enabling elements to support and implement the information technology management of the economic unit in order to achieve the desired goals, and finally the research aims to reduce these risks in the quality of the internal audit, through planning the audit process, the timing of its procedures, maximizing the value of the economic unit the added value, and obtaining data that are accurate, fair and reliable.

technical and professional developments and keeping pace with them in the fields of auditing and information technology, in order to enhance the quality of internal auditing.