The Impact of the Decisions of the COBIT 5 Committee on the Effectiveness of the Internal Control Systems in the Jordanian Industrial Joint Stock Companies

The objective of this study was to identify the impact of IT governance under the COBIT5 framework on the effectiveness of internal control systems in Jordanian industrial companies. In order to achieve the objectives of this study, the descriptive and analytical methodology was used. The study society is composed of the accounting and financial departments, the number of (65) questionnaires were distributed to each company from the study sample of (43) companies, the researchers retrieved (97) questionnaires. After reviewing the retrieved questionnaires it was found that there are (4) questionnaires that are not valid for the statistical analysis. And thus the suitable number of questionnaires for analysis is (93). In order to analyze the study data and test hypotheses, the SPSS program was used in the various statistical analyzes, descriptive statistics and the internal consistency coefficient (Kronbach Alpha). The multiple linear correlation test was also used using the Pearson correlation coefficient and the variance inflation coefficient, Analysis of simple and multiple linear regression. The study reached several results, the most important of which was the existence of a strong and statistically significant relationship between the implementation of COBIT5's decisions (planning and organization, acquisition and implementation, service provision and support, evaluation and observation). The study concluded with several recommendations, the most important of which was the increase in the degree of companies' use of the pioneering brainstorming method in the qualification of employees within the companies and evaluating their performance according to the COBIT framework.5 In addition to the need for companies To develop future plans to activate the concept of control and auditing in the environment of the computer and the gradual transition to modern control methods, including automatic control under the COBIT5 framework.