1- Efe, Ahmet,(2013), “COBIT-5 FRAMEWORK as a MODEL FOR THE REGIONAL DEVELOPMENT AGENCIES IN TURKEY” INTERNATIONAL JOURNAL OF eBUSINESS AND eGOVERNMENT STUDIES, Vol 5, No 1,, 2- Bernard, Pierre, (2012), ''COBIT 5 –A Management Guide'', Van Haren Publishing, www.vanharen.net. - 22 - 3- Clark, Gordon L. and Urwin, Roger, (2008)''Best-Practice Investment Management:Lessons for Asset Owners from the Oxford-Watson Wyatt Project on Governance'', Master Thesis. 4- Debreceny, Roger S. (2013) ,''Research on IT Governance, Risk, and Value:Challenges and Opportunities'', Journal of Information Systems, Vol.27 ,No.1. 5- Gërvalla,Muhamet, Preniqi,Naim, Kopacek,Peter,(2013),'' IT Infrastructure Library (ITIL) framework approach to IT Governance'', IFAC-PapersOnLine- ScienceDirect, Vol.51 , No.30. 6- Gheorghe, Mirela Maria,(2008) ''IT Governance Principles'' Journal of Accounting and Management Information Systems, No.18,. https://ssrn.com/abstract=1287347. 7- ISACA, (2013)," The ISACA Journal "Vol.1. 8- ISO/ IEC 38500 (2008),''Corporate Governance of Information Technology'',from:https://www.iso.org/obp/ui/#iso:std:iso-iec:38500:ed1:en. 9- ITGI, 2003, Board Briefing on IT Governance, 2nd Edition. IT Governance Institute, 2003, from: http://www.isaca.org/KnowledgeCenter/Research/ResearchDeliverables/Pages/Board-Briefing-on-ITGovernance-2nd-Edition.aspx. 10- Lunardi G. L.et al. , 2014, "The Impact of Adopting IT Governance on Financial Performance: An Empirical Analysis Among Brazilian Firms", international journal of accounting information systems, vol. 15(1). 11- Nugroho, Heru., 2014, ''Conceptual Model of IT Governance for Higher Education Based on COBIT 5 Framework",Journal of Theoretical and Applied Information Technology, Vol. 60 No2. 12- Nwogugu, Michael,(2018)'' Structural Changes, Competition and Complexity: Credit Rating Agencies (CRAs) And Allocation Mechanisms for Accounting Firms'', Master Thesis. - 23 - 13- Orakzai, Tanvir, (2014), ''COBIT, ITIL and ISO 27002 Alignment for Information Security Governance in Modern Organisations'', Ph.D. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2385845. 14- "Relating the COSO Internal Control - Integrated Framework and COBIT"(2014),''The ISACA Journal'', www.isaca.org/COSO-andCOBIT. 15- "Relating the COSO Internal Control - Integrated Framework and COBIT"( 2015), Government Finance Review, Vol. 31, No. 3. https://www.questia.com/magazine/1G1-420323599/relating-the-cosointernal-control-integrated-framework 16- Rubino, M., Vitolla, F., 2014, ''Corporate governance and the information system: how a framework for IT governance supports ERM",Journal of Corporate Governance, Vol. 14 No.3,. https://doi.org/10.1108/CG-06-2013-0067. 17- Wolden, M., Valverde R., Talla , M. ,2015, ''The effectiveness of COBIT 5 Information Security Framework for reducing Cyber Attacks on Supply Chain Management System'', IFAC- Papers OnLineScience Direct , Vol 48, No. 3. https://www.sciencedirect.com/science/article/pii/S2405896315005947. 18- Zhang, Shengnan and Fever, Hans Le (2013)," An Examination of the Practicability of COBIT Framework and the Proposal of a COBIT-BSC Model, Journal of Economics, Business and Management, Vol. 1, No. 4.