The Impact of Implementing COBIT 2019 Framework on Reducing the Risks of e-Audit

الملخص

This research aims at clarifying the concept of COBIT2019
framework, its most important advantages, and public awareness level
of its implementation benefits in IT environment, as well as clarifying
the most important risks facing e-Audit to explain the potential impact
of the COBIT2019 implementation on reducing the risks of e-audit.
The researcher employs descriptive approach by sending equestionnaires to academics and auditors in Erbil - Iraq, and analyzing
collected data by statistical tools using SPSS. He concludes that there
is an average interest by responders in Erbil to implement COBIT2019
as an effective system in reducing e-audit risks, and the applying of eaudit through the efficient implementation of COBIT2019 can
enhance the position of the audit profession as an important control
tool. Main recommendations of this research can be the government
should work to reduce the e-audit risks by enforcing all organizations
to implement COBIT2019 framework, and it should encourage the
applying of e-Audit in the organizations because that can be a good
motivation to enhance the IT infrastructure in the country.