The aim of the research is to find applicability of implementation COBIT 2019 in Syrian business organizations to improve its performance, which requires the knowledge of the requirements of the implementation, the framework itself and the difficulties of its implementation and its measurement mechanisms through the maturity model which linked to the strategic balanced goals card for IT.
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.
