Acceso usuarios
, Norhayati Mat Husin
Purpose: 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.
