دور حوكمة تكنولوجيا المعلومات في تقليل مخاطر تدقيق نظم المعلومات المحاسبية الإلكترونية في ظل إطار عمل (COBIT)‎ للرقابة الداخلية

Abstract EN

The rapid shift in accounting information systems from manual to electronic media has significant implications of Information Technology (IT) for the process of financial reporting.

The intense dependency on computerized accounting information systems could expose company data to information security risk, and then may lead to increase audit risks.

Therefore, this research aims to illustrate how can IT governance mechanisms support the information security of computerized accounting information systems.

In particular, the research examines the role of IT governance under the COBIT framework of Internal control in reducing the audit risks in Iraqi private banks.

The findings reveal that application of IT governance in Iraqi private banks can reduce audit risks assessed by external IT auditors, increase the reliability of accounting information systems, and support information security under computerized accounting information systems.

In addition, the empirical results reveal that there is a significant positive relation between reducing audit risks and IT Governance dimensions (tools and automation, policies, plans and procedures, responsibility and accountability, and skills and expertise, awareness and communications, and goal setting and measurement) respectively.

Finally the research recommends adopting the COBIT framework as a tool to IT governance framework that support risk management in computerized accounting systems.