دور حوكمة تكنولوجيا المعلومات وفقا لإطار COBIT في الحد من مخاطر نظم المعلومات المحاسبية الإلكترونية في المصارف التجارية الليبية

Abstract

The purpose of this study was to determine how information technology governance, as defined by the COBIT framework, contributes to reducing computerized accounting information system risks in Libyan commercial banks. The descriptive analytical method was employed to meet the study's goals, and the questionnaire served as one of its instruments. Whereas (135) valid questionnaires have been returned for statistical analysis, out of the total of (159) that were distributed to financial managers, accountants, internal auditors, and information technology engineers employed by Libyan commercial banks with branch or general administration offices located in Benghazi.

The research findings indicate that the use of the COBIT framework for information technology governance can mitigate the risks associated with computerized accounting information systems in commercial banks located in Libya. The paper made several recommendations, including that Libyan commercial banks should be urged to implement information technology governance, that banks be informed of the importance of following the procedures outlined in the COBIT framework to manage the risks associated with computerized accounting information systems. In addition, training sessions should be held for bank staff to educate them with the mechanisms of information technology governance.