العدالة التوزيعية مفهومها وأوضاعها وسبل تحسينها مع التطبيق على الحالة المصرية

نوع المستند : المقالة الأصلية

المؤلفون

کلية التجارة - جامعة المنصورة

المستخلص

Research Summary This research aimed to play an effective role in the application of information technology governance mechanisms in activating risk management, through reducing risks, due to the positive contribution in reducing electronic financial manipulation, which is one of the most important threats to the protection and security of accounting information, and therefore became an imperative due to the tremendous developments that Occurred in the electronic operating methods of accounting information systems. It is therefore important to identify the role that IT governance - 2 - mechanisms can play in managing the risks that faces organizations from applying and confronting IT and trying to control these risks The research has reached several conclusions including:The implementation of IT governance is a priority for organizations at risk and best practices to ensure compliance with standards. The formalization of IT governance practices is a formal process that is continuously assessed and updated in light of changes. Mechanisms of IT governance with the strategic objectives of the organization. The research recommended the implementation of the mechanisms of information technology governance as a technological control aimed at the periodic examination of risks in organizations, in line with their leading role under governance, the research also recommended the development of information technology governance mechanisms to overcome the technical complexities associated with risks and to ensure continuity in the face of intense competition. Keywords; IT- govern

الكلمات الرئيسية

الموضوعات الرئيسية


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.