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Register a new userThe impact of the application of IT governance framework COBIT according to the quality of financial reporting A field study in Syrian banks
أثر تطبيق حوكمة تكنولوجيا المعلومات وفق إطار عمل COBIT على جودة التقارير المالية دراسة ميدانية في المصارف السورية
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هدفت الدراسة إلى التعرف على أثر تطبيق حوكمة تكنولوجيا المعلومات في المصارف السورية وفق إطار عمل COBIT على جودة التقارير المالية التي تقدمها لعملائها, تمّ تصميم استبانة وزعت عمى العاملين من المستويات الإدارية (مدراء, مدقق داخلي, رئيس قسم, رئيس دائرة). تكونت عينة البحث من ( 198 ) مفردة صالحة للتحليل, و توزعت بين ( 133 ) مفردة لعاملين في المصارف العامة, و ( 65 ) مفردة للعاملين في المصارف الخاصة. و من أهم النتائج التي توصلت إليها الدراسة: وجود أثر ذو دلالة إحصائية لتطبيق حوكمة تكنولوجيا المعلومات في المصارف السورية وفقاً لإطار عمل COBIT بأبعاده الأربعة على جودة التقارير المالية التي تعدها تلك المصارف, حيث تبين وجود علاقة طردية متينة بين أبعاد حوكمة تكنولوجيا المعلومات المستندة إلى إطار عمل COBIT و بين خصائص الجودة في التقارير المالية التي تعدها المصارف السورية.
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.
References used
GHERMAN, M., and EDUARDO P. 2006-"The Cobit 4.0 Strategic Assessment", Modulo Security Risk Manger®/Modulo Security©, Copyright/, 2006. www. Modulo.com. 1
Lan, M. Clayton and Bill D. Powell 2005- "Introduction to IT Governance", Version 1.0.3, July 13th, 2005, distributed by current members of the organization, 1
COBIT, From Wikipedia, the free encyclopedia, G:/COBIT/COBIT-Wikipedia, the free encyclopedia. Htm, 2007, 1
WEILL, P and JEANNE W. Ross,2004- "IT Governance: How Top Performers Manage IT Decision Rights for Superior Results", Harvard Business School Press, Boston, Massachusetts, 76
Bernroider, Edward W.N., and Alexander HAMPEL, 2005- "Enterprise Resource Planning and It Governance in Perspective: Strategic Planning and Alignment, Value Delivery, and Controlling", Academic Publishers/World Publishing Corporation, 33
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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.
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Banking information systems are essential necessities imposed by economic, social
and technical developments which taking place in the banking market world, where these
systems and techniques have an impact obviously on the banks because it depends
on the
digital technology to deliver the banking services to their applicants , which has led to
increase the quality and effectiveness the performance of services , processes and
marketing banking mix and make it more efficient and effective which will be increasing
and improving customer satisfaction for banking services applying.
Thus information systems play major role among private banks in Syria, through
their ability to improve the marketing performance of the bank and provide services and
products of high quality and low costs by redesigning operational banking, customer
contact quickly and provide significant data and information for customers consumption
patterns efficiently and effectively, which enabled the bank managers to take advantage of
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banking services performance provided, and increase the degree of satisfaction and loyalty
among customers by focusing on the efficiency and skill of banking services staff, in this
case we can facilitate the process of delivering the service to customers in the right way.
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Deferred Tax and deferred tax Liabilities and assets in Related
Research and International Accounting Standards and determ
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the temporary differences and permanent differences between
pretaxable income and taxable income, and the rules of recognize
and Measurement Basis of deferred tax, and the concept of
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by examine the impact of Deferred Tax on quality of Financial
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Liabilities and assets to achieve to information that relevance users
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development; and which its results are reflected on the whole financial society. That occurs
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effectiveness, besides their roles in enhancing and developing it to increase financial
reporting reliability.
The study concluded that:
Examining and evaluating risk management by internal audit enhances financial
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Also There is no significant differences in opinins between internal and exernal
auditors about the effet of risk management’s internal audit procedures on the financial
reporting reliability.
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