College of Administration and Economics

The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the research of the higher diploma tagged “The use of the COBIT5 framework in protecting accounting information systems from cybersecurity risks: an applied study on the Mosul Bank for Development and Investment”.

The current study presented by the student “Waad Saleh Abdullah” in the Department of Accounting aims to: show the use of the level of impact of the COBIT5 framework in information technologies at the Iraqi private banks, and applied to a sample of Iraqi private banks, and was based on a sample of (7) banks, and the tool used to collect research data (personal interviews).

The study reached the most important conclusions: that the application of the COBIT5 framework as an internal control tool helped banks to create value by improving benefits, reducing and improving risks, optimal use of resources, transparency and disclosure to stakeholders, and one of the most prominent recommendations of the research, the need for attention of bank management in following up and supervising the application of the COBIT5 framework properly.

The discussion committee was headed by Prof. Dr. Ziad Hashem Yahya Al-Sakka and the membership of the teacher Dr. Arslan Ibrahim Abdul Karim Al-Affendi and the membership and supervision of the teacher Dr. Haitham Hashem Qasim Al-Khafaf.