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THE IMPACT OF INFORMATION TECHNOLOGY GOVERNANCE UNDER COBIT-5 FRAMEWORK ON REDUCING THE AUDIT RISK IN JORDANIAN COMPANIES

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dc.citedby1
dc.contributor.authorAlsaleem E.A.en_US
dc.contributor.authorHusin N.M.en_US
dc.contributor.authorid58121773100en_US
dc.contributor.authorid55152658600en_US
dc.date.accessioned2024-10-14T03:21:33Z
dc.date.available2024-10-14T03:21:33Z
dc.date.issued2023
dc.description.abstractPurpose: The goal of this study is to ascertain how the COBIT 5 framework, which consists of (Planning and organization, Acquire and implementation, Support and Delivery, Monitoring and evaluation, Guidance and Control), affects audit risk. Theoretical framework: IT governance (ITG) is a strategic and administrative procedure that aids in an organization's efficient and responsible usage of IT. The efficacy of audit control and audit process can be significantly impacted by COBIT5. Design/methodology/approach: This study used a quantitative approach, with questionnaires distributed to 450 workers from each of the 150 Jordanian companies. The three employees served as a representative sample from the finance, internal audit, and IT departments. A total of 371 sets of questionnaires were returned with complete responses and were further examined. The data analysis employed descriptive analysis, Pearson correlation, and multiple linear regressions. Findings: The results of this investigation revealed that every independent variable, including Cobit 5, had a favorable and substantial impact on the decrease of audit risk. one of the most important results of this study showed that Monitoring and evaluation is one of the most influential dimensions of ITG to reducing audit risks, and perhaps this may be due to the nature of the delivery of IT within companies� systems and the implementation of their applications and services to be delivered. Research, Practical & Social implications: This study helps Jordanian companies to enhance the application of information technology governance, which contributes to raising the level of efficiency of their accounting systems and enabling them to compete. Originality/value: The findings showed that are a limited number of studies on IT governance and audit risk that have focused on developing countries, especially Jordan, and this is where the research comes in �to fill up the gap. � AOS-Estratagia and Inovacao. All rights reserved.en_US
dc.description.natureFinalen_US
dc.identifier.ArtNoe01236
dc.identifier.doi10.26668/businessreview/2023.v8i2.1236
dc.identifier.issue2
dc.identifier.scopus2-s2.0-85149124982
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85149124982&doi=10.26668%2fbusinessreview%2f2023.v8i2.1236&partnerID=40&md5=bbebcb6844cd7456fe442932039f8215
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/34665
dc.identifier.volume8
dc.publisherAOS-Estratagia and Inovacaoen_US
dc.relation.ispartofAll Open Access
dc.relation.ispartofGold Open Access
dc.sourceScopus
dc.sourcetitleInternational Journal of Professional Business Review
dc.subjectAudit Risk
dc.subjectCobit 5
dc.subjectITG
dc.titleTHE IMPACT OF INFORMATION TECHNOLOGY GOVERNANCE UNDER COBIT-5 FRAMEWORK ON REDUCING THE AUDIT RISK IN JORDANIAN COMPANIESen_US
dc.title[O IMPACTO DA GOVERNAN�A DA TECNOLOGIA DA INFORMA��O SOB A ESTRUTURA COBIT-5 NA REDU��O DO RISCO DE AUDITORIA NAS EMPRESAS JORDANIANAS]en_US
dc.title[EL IMPACTO DE LA GOBERNANZA DE LA TECNOLOG�A DE LA INFORMACI�N BAJO EL MARCO COBIT-5 EN LA REDUCCI�N DEL RIESGO DE AUDITOR�A EN LAS EMPRESAS JORDANAS]en_US
dc.typeArticleen_US
dspace.entity.typePublication
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