期刊名称：Journal of Theoretical and Applied Information Technology
印刷版ISSN：1992-8645
电子版ISSN：1817-3195
出版年度：2012
卷号：45
期号：1
页码：009-018
出版社：Journal of Theoretical and Applied
摘要：This research paper proposes and empirically examines the impact of Control Objectives of Information and related Technology (COBIT) domains on achieving the information criteria and on information technology resources of information systems to be considered reliable. This study aims mainly at answering the question: �Does Control Objectives of Information and related Technology (COBIT) domain have an impact on Information criteria and IT resources?� Questionnaires were distributed to 38 Jordanian banks. Our results indicated that there is a strong relationship between the three domains: planning and organization (PO), acquisition and implementation (AI), delivery and supporting (DS) on information technology resources (ITR) and people, information and application; where it is weak with infrastructure. The relationship, however, between monitoring and evaluation (ME) domain and people, application and infrastructure that is weak and where it is supported with adequate information. Also, the four COBIT domains: PO, AI, DS and ME have high impact on Information Technology Resources (ITR) with respect to people, information, application and infrastructure. The results indicated also that there is a strong relationship of PO on Information Criteria (IC) and the variables: effectiveness, efficiency, confidentiality, integrity, availability, compliance and reliability. For the AI domain, it was found that there is a strong relationship between (AI) and compliance, reliability and efficiency where there was found an average relationship along with the remaining variables. We noticed a very strong relationship between the (DS) domain and the seven variables. Moreover, the analysis indicated that the (ME) domain has a very good relationship with effectiveness, integrity and reliability; whereas an average relationship is noticed between the (ME) domain and confidentiality, availability and compliance and a weak relationship between the (ME) domain and efficiency. The four COBIT domains: PO, AI, DS and ME have high impact on IC with respect to effectiveness, efficiency, confidentiality, integrity, availability, compliance and reliability.
关键词：COBIT; Information Criteria; IT Resources; Control; Accounting Information Systems; and IT Governance
