تقييم فعالية حوكمة تقنية المعلومات في تحقيق سلامة و موثوقية القوائم المالية : دراسة تطبيقية على المصارف التجارية العاملة في العراق

Abstract EN

The study aimed at reaching a framework for measuring the effects of implementing IT governance in Iraqi commercial banks and using their available resources better in the case of studying the financial statements of companies or establishments wishing to obtain credit facilities from these banks and studying the degree of correlation between IT governance and increasing control in commercial banks In order to evaluate their financial performance by testing a major research hypothesis that there is no significant correlation between the commitment of organizations, companies or enterprises to the principles of IT governance in achieving safety and well-being The quality of the financial statements and the quality of the information content of the financial statements submitted to the commercial banks operating in Iraq to obtain the credit facilities and decisions in these banks.

The sample of the study was made up of two categories of credit officers working in banks operating in Iraq and accountants working in commercial organizations obtaining credit from banks during (2013-2016) The researcher relied on the survey tool to collect data from the sample.

The study found a relationship with significant significance between the organizations' commitment to the principles of information technology governance and all the modernity and neutrality The information content of the financial statements submitted to the commercial banks operating in Iraq to obtain credit facilities for the possibility of verifying the content of the financial statements and their regulatory and predictive value, as recommended by the study on commercial banks operating in Iraq, should take into account IT governance as a means of providing Financial reporting users, which leads to their confidence and satisfaction, which gives them the incentive to deal with companies providing financial reports in order to obtain credit as well as regulatory bodies adopt clear plans on the company And to encourage them to adopt the principles of IT governance to set their financial policy in line with the right track and also to achieve many advantages, including the credibility of the information content of the financial statements, which helps to increase the demand of private investors and companies.