الرسالة (أثر حوكمة تقنية المعلومات في تعزيز كفاءة وفاعلية الرقابة الداخلية)

(Impact of IT governance on enhancing the efficiency and effectiveness of internal control)"

This study aims to identify the impact of IT governance in accordance with the updated COBIT 2019 framework through its five dimensions of (guidance, evaluation and monitoring, harmonization, planning and organization, construction, acquisition and implementation, delivery, service and support, monitoring, evaluation and appreciation) in enhancing the efficiency and effectiveness of internal control, and identifying statistically significant differences depending on the variables of the study (IT governance as an independent, efficient and effective internal control variable as a dependent variable). In order to achieve the objectives of this study, a questionnaire was designed to address the relationship between IT governance and the efficiency and effectiveness of internal control in accordance with the five areas (dimensions) of COBIT2019.
The questionnaire was distributed to internal auditors of the Internal Control and Audit Division and it division staff in the branches of the General Company for the Distribution of Petroleum Products to five provinces, which represents one of the bodies of this company (The Middle Euphrates Organization for the Distribution of Petroleum Products) in a survey of their opinions. The resolution included two axes, one comprising five areas and the other two areas with 60 words. The most notable conclusion of the study is that there is a moral impact of the independent variable (IT governance) on the approved variable (efficiency and effectiveness of internal control). The existence of a positive and statistically significant relationship between the dimensions of IT governance (the five dimensions of COBIT 2019) and the efficiency and effectiveness of internal control and in the light of these results the study made a number of recommendations, the most important of which are:
: The adoption of governance standards and the establishment of their rules in oil companies for the purpose of increasing their capacity and effectiveness, and spreading information awareness of the culture of IT governance with its standards of transparency, accountability and participation that are reflected in the upgrading of the performance and efficiency of these companies, adopting the framework of COBIT2019 updated in Iraqi public oil companies in general and a distribution company for petroleum products in particular as a mechanism for it governance and its impact in enhancing the efficiency and effectiveness of internal control.