Using the COBIT Framework and its Role in Strengthening the Internal Control System over Electronic Accounting Information Systems

An exploratory study of the opinions of a sample of employees in a group of private and government banks in Erbil Governorate

Abstract

This research aimed to analyze the relationship and impact of the (COBIT) framework with its dimensions (planning and organization, ownership and implementation, support and delivery, monitoring and evaluation, evaluation, direction and control) in strengthening the internal control system in electronic accounting information systems by adhering to the methods of general control represented by each of (organizational control methods, devices control methods, delivery control methods, system documentation and development control methods) and adherence to the methods of control over applications, represented by (methods of control over system inputs, methods of controlling data processing, methods of controlling outputs). through the opinions of a sample of workers in a group From governmental and private banks in the city of Erbil, After reviewing a set of studies and literature, theoretical concepts were written, model building and hypotheses based on the dimensions of the (COBIT) framework and the internal control system on electronic accounting information systems. Based on the nature of the research and the objectives it seeks to achieve, the descriptive analytical approach has been relied upon. In order to collect data, a questionnaire was relied upon. (152) were distributed to (10) banks, while the respondents were (128) of employees. The hypotheses tested by a set of statistical methods using computer programs (Amos V. 24) and (SPSS V.24). The study reached a set of conclusions, including the results of the analysis revealed the existence of a positive significant correlation of correlation and impact between the two variables. The study recommended a set of suggestions, the most important of which is the need for the senior management of the banks to adopt the research sample on the COBIT framework as a modern management philosophy aimed at educating banking leaders and employees necessity of abandoning the traditional methods and systems of management in order to be able to reach continuous improvement in banking services.