أثر تطبيق نظام كوبيت COBIT في كفاءة أنظمة الرقابة الداخلية في الشركات الصناعية المساهمة العامة الأردنية

الملخص EN

The aim of this study was to identify the impact of COBIT on the efficiency of the internal control systems in the Jordanian industrial joint stock companies.

To achieve the objective of the study, a questionnaire was developed and verified its validity and stability.

The study community represented all the Jordanian industrial joint stock companies registered on the Amman Stock Exchange (63) (Amman Stock Exchange, 2016), and 90 questionnaires were distributed to about 50% of Jordanian industrial joint stock companies.

The data were analyzed using the SPSS.ver 18 system to reach the goals and objectives of this study.

After analyzing the tool, the study reached a set of results, the most significant of which is that there is a statistically significant effect for the application of the (COBIT) system in terms of dimensions (planning, organization, acquisition, implementation, support, delivery, monitoring and evaluation) in the efficiency of internal control systems in the Jordanian industrial joint stock companies.

The study recommended that employees should be involved in specialized courses that increase their level of understanding and knowledge of the COBIT system, as well as the need to enact legislation that encourages or compels companies to adopt COBIT because of its impact on the efficiency of internal control systems.