Integration between COBIT framework and the balanced scorecard to evaluate the performance of IT management in business organizations
A Thesis Submitted to The Council of the College of Administration and Economics – Karbala University ,as Partial Fulfillment of Requirements for the Degree of Doctorate of Philosophy in Accounting
By
Nahla .u. Talal .AL SHmmari
Supervised by
The Professor Dr. Salah Mahdi Jawad Al-Kawaz
Abstract
The research aims to demonstrate the knowledge pillars of the updated integrated information technology governance framework (COBIT) with an indication of the objectives and principles of this framework, as well as highlighting its impact in the field of evaluating information technology management if it is integrated with the balanced score card and in the manner that is reflected in strengthening internal control under the application Information technology governance procedures and, as a result, adding credibility to the financial statements. To achieve this goal, the researcher relied upon applying the model of integration between the framework (COBIT) and the balanced score card on data obtained from the records of the two banks, the research sample and field coexistence in these two banks, personal interviews with officials and their workers, as well as the questionnaire, and the research reached a number of conclusions, the most important of which are The integration between the COBIT framework and the balanced scorecard can make an effective contribution to the field of evaluating information technology management because of this integration of increasing the precautionary measures for internal control and increasing the effectiveness of the application of information technology governance measures. In this field, the researcher reached several recommendations, the most important of which confirms the need to pay attention to internal control frameworks, including the COBIT framework, which, by integrating it with the Balanced Score Card, will contribute to the evaluation of information technology management and increase the durability of implementing governance procedures, which leads to bridging gaps or weaknesses that may arise. As a result of the use of information technology in light of the governance procedures and what paves the way for the necessity for companies to use the Balanced Score Card with the updated COBIT framework to evaluate the performance of IT departments and ensure the achievement of their strategic objectives to identify weaknesses in the performance of these departments and take the necessary measures to address and control them.
