في الوحدات الحكومية COBIT تقويم إجراءات الرقابة الداخلية وفق إطار

دراسة تحليلية

الملخص

The world witnessed great developments in the field of information
and communication technology, and that technology was used in many
business and service sectors, and the government sector had a prominent
share of this development. Paying attention to the internal control system
in order to ensure the performance of the institution. Therefore, the
institutions are keen on the importance of keeping pace with the internal
control system of the requirements of information technology and the
continuous developments of these systems. The need for evaluating
internal control procedures to keep pace with the developments and
changes that occur upon the application of information technology, and
procedures have emerged. The internal control is compatible with the
developments of information technology and is in accordance with
international standards and the use of modern internal control
frameworks, the most prominent of which is the (COBIT framework).
The study concluded that the COBIT framework is suitable for
evaluating internal control procedures in government units.