Exploring the importance and implementation of COBIT processes in Saudi organizations

Abstract

PurposeThe purpose of this paper is to explore the importance and implementation of the Control Objectives for Information and Related Technology (COBIT) processes in Saudi organizations.Design/methodology/approachAn empirical survey, using a self‐administered questionnaire, was conducted to achieve this purpose. A total of 500 questionnaires were distributed to a selected sample of organizations in Saudi Arabia. Of these, 127 valid questionnaires – representing 25.4 percent response rate – were collected and analyzed using the Statistical Package for Social Sciences (SPSS) version 16.FindingsThe results of this paper reveal that the majority of respondents perceive the importance of the COBIT processes and domains, but a lower percentage believe that such processes are adequately implemented in their organizations. It is observed that banks, financial institutions, and service organizations show more concern and application of COBIT processes compared with other organizations. The results also reveal that IT specialists, internal auditors, and executive managers perceive and appreciate the importance of COBIT processes more than the others.Practical implicationsThe results of this paper will enable Saudi organizations to better understand, implement, evaluate, and manage information technology governance (ITG) for their businesses success. The paper provides useful information for executive managers, IT managers, accountants, auditors, and academics to understand the implementation phase and impact of COBIT on ITG in Saudi organizations.Originality/valueThe paper provides useful information for executive managers, IT managers, accountants, auditors, and academics, to understand the implementation phase and impact of COBIT on ITG in Saudi organizations.

On the Way to a Minimum Baseline in IT Governance: Using Expert Views for Selective Implementation of COBIT 5

“…The adjustment of complexity and initial implementation problems with COBIT 5 require specific and detailed guidance [2], [29], [30], [4], [33]. To address these issues the development of a minimum baseline, as known from COBIT 4.1 [43], indeed would possibly depict a suitable approach [3].…”

“…Generally a criticism on the complexity of frameworks like COBIT 5 is issued in literature [2], [29], [4], [31], while some authors address more specific aspects of COBIT. In particular, a group of publications determines, that the implementation is considered challenging since there is no or insufficient guidance on how to plan, initiate and structure this important, costly and critical process [3], [4], [31], [33]- [37]. The degree of complexity of COBIT 5 becomes ultimately tangible when consulting the research project by Bartens et al [32], which dealt with the prototype development for designing [38] a graphical layer onto the COBIT 5 process model as a possible addition to ISACA's COBIT 5 knowledge base and product suite.…”

Do Internal Control Activities Adversely Influence the Profitability and Solvency of South African SMMEs?

“…A system of internal control is a structured process that comprises five integral and inter-related elements which should assist in the mitigation of risks which, in turn, should provide reasonable assurance that relevant business objectives will be attained in the foreseeable future (COSO, 1992) (COSO, 2012). The five inter-related elements of a system of internal control pertain to (Coetzee, 2006) (Abu-Musa, 2009) (COSO, 2012) (McNally, 2013); (Martin, Sanders, & Scalan, 2014): 1) control environment (the overall attitude of management towards internal control), 2) risk assessment (the identification and evaluation of risks), 3) internal control activities (the activities which prevent, detect and correct risks), 4) information and communication (the dissemination of information to allow relevant stakeholders to achieve their individual objectives to, in turn, help a business entity achieve its objectives), and 5) monitoring (ensuring that all elements in the system of internal control are adequate and effective). Although all of the five aforementioned inter-related elements are essential for a system of internal control to operate adequately and effectively, this study placed focus on the element of internal control activities within a South African SMME dispensation.…”

Investigation of the COBIT Framework Input/Output Relationships by Using Graph Metrics

“…In [14] Abu-Musa has made an empirical survey using selfadministered questionnaire among 500 Saudi organizations and 127 valid respond was collected. His findings claims that banks and financial organizations show more concerns to IT governance than other industries.…”