الفهرس 
الفصل الاوليوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The study aimed to identify the impact of the use of information technology governance in accordance with the framework of (COBIT) in the development of internal control systems, and to clarify the procedures and policies used in controlling banking operations and services related to the use of information technology, by conducting a field study on a sample of (123) views. One of the professionals working in six banks in the Iraqi environment.The study concluded that there is a direct relationship to the dimensions of information technology governance according to the (COBIT) framework and the development of the internal control system in the Iraqi banking sector. for the framework (COBIT2019).The study also recommended paying attention to building clearer and more effective strategies in managing information technology risks, specifically designed to suit the nature of the work and orientations of banks, and built according to executive procedures aimed at creating a balance between information technology risks and the benefits of using them, and raising awareness about the requirements for adopting the concepts of information technology governance in accordance with the framework ( COBIT2019), as well as providing adequate training for bank employees, each according to its competence, on the use of modern technologies in banking operations.