INTEGRATION BETWEEN COBIT AND COSO FOR INTERNAL CONTROL AND ITS REFLECTION ON AUDITING RISK WITH CORPORATE GOVERNANCE AS THE MEDIATING VARIABLE

Zeina Khdier Abass; Thamer Kadhim Al-Abedi; Hakeem Hammood Flayyih

Authors

Zeina Khdier Abass Department of Accounting, College of Administration and Economics, Mustansiriyah University, Iraq https://orcid.org/0000-0002-5636-5047
Thamer Kadhim Al-Abedi Department of Accounting, College of Administration and Economics, Mustansiriyah University, Iraq https://orcid.org/0000-0002-6903-7528
Hakeem Hammood Flayyih Department of Financial and Banking Sciences, College of Administration and Economics, University of Baghdad, Iraq https://orcid.org/0000-0003-0615-0854

Keywords:

COSO, COBIT, corporate governance, audit risk

Abstract

The objective of the study was to assess the influence of the integration of information technology governance under the Control Objectives for Information and Related Technologies (COBIT) framework and internal control frameworks under the Committee of Sponsoring Organisations (COSO) framework on corporate governance (CG) and audit risk (AR). The study variables were measured with instruments created by previous authors. Thirty Iraqi banks listed on the Iraq Stock Exchange were chosen for 2019 through 2022. The study's findings support those of previous research. The

study found that COBIT has actively contributed to supporting various banking activities and augmenting their efficacy through electronic devices and the prompt delivery of services. Integration of COBIT and COSO had a significant and positive effect on governance and audit readiness. The findings of this study demonstrate the significance of regulatory frameworks in enhancing banking performance.

INTEGRATION BETWEEN COBIT AND COSO FOR INTERNAL CONTROL AND ITS REFLECTION ON AUDITING RISK WITH CORPORATE GOVERNANCE AS THE MEDIATING VARIABLE

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