The impact of the application of IT governance framework COBIT according to the quality of financial reporting A field study in Syrian banks

The study aimed to identify the impact of the application of IT governance in banks, according to the Syrian COBIT framework on the quality of the financial reports provided to its customers, a questionnaire was designed and distributed to the employees of administrative levels (managers, internal auditor, Head of the Department, Head of the Department). The sample consisted of (198) are valid for a single analysis, and distributed among the (133) single for workers in the public banks, and (65) Single for workers in the private banks. Among the most important findings of the study: the presence of statistically significant effect of the application of IT governance in Syrian banks, according to a framework COBIT dimensions of the four on the quality of financial reports prepared by those banks, where it was found a positive relationship strong between the dimensions of governance of information technology-based framework COBIT and the characteristics of quality in the financial reports prepared by the Syrian banks.