أثر التكامل بين أبعاد COBIT5 و مكونات الرقابة الداخلية وفقا لإطارCOSO في الحد من مخاطر المحاسبة السحابية : دليل ميداني من شركات الاتصالات المصرية

Abstract EN

The study aims to identify the impact of the integration between the dimensions of COBIT5 (assessment, guidance and control, alignment, planning and organization, construction, ownership and implementation, delivery, service and support, monitoring, evaluation and assessment) and the components of the internal control system in accordance with the framework of COSO with its dimensions (control environment, risk assessment, control activities, information Communications, and follow-up) in reducing the risks of cloud accounting in Egyptian telecom companies, where the study population consisted of (3) Egyptian telecom companies.

Director of the Internal Audit Department, members of the Internal Audit and Risk Management Department) because the researcher believes that the vocabulary of this category possesses the knowledge and ability to find results that can be generalized.

A survey list was designed to obtain the necessary data, as it was distributed to a sample of (330) items And (252) survey lists were retrieved, and (241) survey lists were subjected to analysis and testing of hypotheses for their validity.

The study concluded that there is a statistically significant effect of the components of the internal control systems according to the COSO framework in reducing cloud accounting practices with the support and integration with the dimensions of COBIT5 as a modified variable in the Egyptian telecom companies.