Exploring the importance and implementation of COBIT processes in Saudi organizations: An empirical study

摘要

Purpose - The purpose of this paper is to explore the importance and implementation of the ControlrnObjectives for Information and Related Technology (COBIT) processes in Saudi organizations.rnDesign/methodology/approach - An empirical survey, using a self-administered questionnaire,rnwas conducted to achieve this purpose. A total of 500 questionnaires were distributed to a selectedrnsample of organizations in Saudi Arabia. Of these, 127 valid questionnaires - representing 25.4rnpercent response rate - were collected and analyzed using the Statistical Package for Social Sciencesrn(SPSS) version 16.rnFindings - The results of this paper reveal that the majority of respondents perceive the importancernof the COBIT processes and domains, but a lower percentage believe that such processes arernadequately implemented in their organizations. It is observed that banks, financial institutions, andrnservice organizations show more concern and application of COBIT processes compared with otherrnorganizations. The results also reveal that IT specialists, internal auditors, and executive managersrnperceive and appreciate the importance of COBIT processes more than the others.rnPractical implications - The results of this paper will enable Saudi organizations to betterrnunderstand, implement, evaluate, and manage information technology governance (ITG) for theirrnbusinesses success. The paper provides useful information for executive managers, IT managers,rnaccountants, auditors, and academics to understand the implementation phase and impact of COBITrnon ITG in Saudi organizations.rnOriginality/value - The paper provides useful information for executive managers, IT managers,rnaccountants, auditors, and academics, to understand the implementation phase and impact of COBITrnon ITG in Saudi organizations.