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IT governance procedures (Proposed model in the light of the objectives of the framework COBIT) | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 102, 2018, Pages 243-259 | ||
| Authors | ||
| Prof. Karima Ali Kadhim; ahmad Jassim Hamoudi | ||
| Abstract | ||
| Internal control define by the International Standard 315 "understanding economic unity and environment and risk assessment distortion material" as "the process that are designed, implemented, and are working to sustain by those charged with governance, and management, and by other individuals to provide reasonable assurance about the achievement Economic Unity of objectives taking the reliability of financial reporting, and the effectiveness and efficiency of operations, and commitment to the application of laws and legislation "Given the increasing importance of effects that have become posed Information Technology for internal control procedures, it is necessary to know and analyze so came the attention of researchers to this subject in order to profile the framework COBIT and its role in strengthening governance and internal control procedures, and the possibility to take advantage of its scope and objectives in the design of a model for internal control procedures fit to guide the economic units used for Information Technology To achieve this adopted researchers approach descriptive analysis by relying on sources associated with the subject was reached some conclusions from them that general concept of information technology reflects the group elements interact with each other in order to perform specific tasks. And that the adoption of these techniques requires the provision of an appropriate environment to understand the hardware and software and provide adequate resources for the information technology, infrastructure and the skills required. COBIT framework can be guided to develop appropriate regulatory measures that achieve effective use of those components. | ||
| Keywords | ||
| Accounting Hub | ||
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