The Role of Information Technology Governance According to the COBIT 5 Framework in Improving the Quality of Accounting Information in Libyan Commercial Banks – A Case Study

Abstract

This study primarily aimed to examine the role of IT governance according to the COBIT 5 framework in enhancing the quality of accounting information in Wahda Bank. The study adopted a descriptive-analytical approach and utilized a questionnaire as the data collection tool, which contained (45) questions distributed to the study sample. The sample consisted of employees from the financial, IT departments and internal audit of Wahda Bank. The responses were statistically analyzed using the Statistical Package for the Social Sciences (SPSS).The study concluded that there is a statistically significant relationship between the dimensions of IT governance according to the COBIT 5 framework and the quality of accounting information in Wahda bank.