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Exploring COBIT Processes for ITG in Saudi Organizations: An empirical Study

July 18th, 2013 | by | in Review Jurnal | No Comments

Title: Exploring COBIT Processes for ITG in Saudi Organizations: An empirical Study

Writer: Ahmad A. Abu-Musa

Source: The International Journal of Digital Accounting Research, Vol.9, 2009, pp.99-126

Research Purpose:

To investigate the formality, auditing, responsibility and accountability of implementing COBIT processes for ITG in Saudi organizations.


In this study an empirical survey, using a self-administered questionnaire, was conducted to explore and evaluate the performance and implementation of ITG in Saudi organizations. The questionnaire was developed based on the COBIT self-assessment checklist of ITG introduced in its fourth edition.

Five hundred questionnaires were distributed to a sample of Saudi organizations in a selected number of Saudi cities. One hundred and twenty seven valid questionnaires – representing a 25.4 percent response rate –were collected and analyzed using the Statistical Package for Social Sciences (SPSS) version 16.


The majority of respondents reported that implementing ITG COBIT processes and domains is the responsibility of IT departments in Saudi organizations, most of the respondents reported that the COBIT processes and domains are neither audited nor formally conducted in their organizations. From a practical standpoint, managers and practitioners alike stand to gain from the findings of this study. The study provides useful information for senior management, IT managers, accountants, auditors, and academics to understand the implementation phase and the impact of COBIT on ITG in Saudi organizations.

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