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 emp
loyees 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.
This research aims to supply the management with necessary information about how far the organizations depends on IT resource, and how far it is invested in away contributes to applying business strategies. The IT governance by using one of the contr
olling frameworks, significantly, ensure providing these information to exercise good governance in the public banking sector in Syria according to specific elements to be measured by this framework.
The results of this research showed that the commitment of the public banks in Latakia city using exercising of IT governance that ensures the control on this resource, as well as, making sure that it enhances achieving wished fit with the strategy and aims of these organizations, whereas, the recommendation focused on enhancing of this commitment process with these practices.
The research aims to determine the level of governance of information technology
available in the Commercial Bank of Syria Latakia using a form (COBIT) four dimensions:
planning and organization, acquisition and implementation, delivery and support
,
monitoring and evaluation. The research on the survey methodology, and through the
survey of administrators in the Commercial Bank of Syria to determine the level of
application of IT governance model based on COBIT, a tool used for the control of
information technology. Developed by the Institute of IT governance in the United States
in 1992, and defines the business model of this (34) goal with a high level of control over
the IT operations, it also provides the framework general standard applicable and
acceptable for good security for information technology, and practices for the control of to
strengthen the management needs to identify and follow up to ensure the appropriate level
of information technology, also provides auditors set of measurements, and accepted
indicators for good governance to help them give their opinion in the organization.
Were distributed (43) The identification of the administrative officials of the
Commercial Bank of Syria Latakia, was retrieved / 40 / identification of a complete and
valid for statistical analysis, the response rate was 93.02%. The research found that the
level of application of IT governance in the Commercial Bank of Syria Lattakia according
to the framework (COBIT) is the four dimensions of the average level. The researcher
recommended that it should be applied to measure model IT Governance Syrian
commercial banks, according to model (COBIT), to be the yardstick for the level of IT
governance, and an assistant to the banks to find out the status quo has.
