‫ﻋﻣﻝ ‪COBIT 5‬‬ ‫ﺗﺄﺛﻳﺭ ﺗﻁﺑﻳﻖ ﺇﺇﻁﺎﺭ ﻝ‬

‫ﻳﺭ‬
‫ﻳﺛﺔ‬
‫ﻓﻲ ﺗﻘﻧﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﺭﻓﺔ ﺍﻟﺣﺩﻳﺛ‬
‫ﺍﻟﻣﺳﺎﻫﻣﺔ‬
‫ﺔ‬ ‫ﺍﻟﻣﺻﺎﺭﻑ ﺍﻟﻌﺭﺍﻗﻳﺔ‬
‫ﻑ‬ ‫ﺩﺭﺍﺳﺔ ﺗﻁ‬
‫ﻁﺑﻳﻘﻳﺔ ﻓﻲ‬
‫ﺍﻟﺧﺎﺻﺔ"‬
‫‪Impacct of CO‬‬ ‫‪OBIT5 Framewo‬‬ ‫‪ork‬‬
‫‪Applica‬‬
‫‪A‬‬ ‫‪ation in‬‬
‫‪n Modern Bankking‬‬
‫‪Tech‬‬
‫‪hniquess‬‬
‫‪"A‬‬ ‫‪plied Study in Iraqi Prrivate‬‬
‫‪An App‬‬
‫"‪hareholding Banks‬‬
‫‪Sh‬‬

‫ﺷﻔﻴﻖ ﺍﻟﺒﺼﺮﻱ‬
‫ﺃ‪.‬ﺩ‪ .‬ﻋﺒﺪ ﺍﻟﺮﺿﺎ ﻖ‬
‫ﺳﺮ ﷴ‬ ‫ﺍﻟﺒﺎﺣﺚ ﻋﺪﻧﺎﻥ ﻳﺎﺳ‬
‫ﺚ‬
‫ﺍﻟﻮﺳﻄﻰ‬
‫ﻰ‬ ‫ﺠﺎﻣﻌﺔ ﺍﻟﺘﻘﻨﻴﻴﺔ‬
‫ﺍﻻﺩﺍﺭﻳﺔ _ﺑﻐﺪﺍﺩ‪/‬ﺍﻟﺠ‬
‫ﺔ‬ ‫ﺍﻟﻜﻠﻴﺔ ﺍﻟﺘﻘﻨﻨﻴﺔ‬
 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫ﺍﻟﻤﺴﺘﺨﻠﺺ‬
‫ﻟ ﺟﺎ‬ ‫ﺔ ﺗ‬ ‫ﻓﻲ ﺣ‬ ‫ﻓ‬ ‫ﻟﻠ‬ ‫ﻹ ﺎر ﻋ ﻞ ‪ COBIT5‬أداة رﻗﺎﺑ ﺔ ﻓﻌﺎﻟﺔ‬ ‫اﻻﺻ ار اﻟ ﺎﻣ‬ ‫ﻞ ﺗ‬

‫ﻓﻲ اداء اﻻﻋ ﺎل واﻟ اﻓ‬ ‫ا‬ ‫ﻬﻞ اﻟ‬ ‫واﻻﻣ ‪ ،‬وﻫ ا ﻣ ﺷﺄﻧﻪ‬ ‫ﻓﻲ اﻻﻣ ﺎل وادارة اﻟ ﺎ‬ ‫اﻟ ﻌﻠ ﻣﺎت اﻟ ﺳ ﺔ واﻟﻌﺎﻣﻠ‬

‫وﻓ ص اﻟﻔ ﻞ اﻟ ﻲ ﺗ اﺟﻬﻬﺎ ادارة‬ ‫ﺣ ل ز ﺎدة اﻟ ﺎ‬ ‫رت ﻣ ﻠﺔ اﻟ‬ ‫ﻠ ﺎت اﻟ اﺧﻠ ﺔ واﻟ ﺎرﺟ ﺔ ‪ ،‬وﻗ ﺗ‬ ‫ﻣﻊ اﻟ‬

‫إ ﺎر ﻋ ﻞ ‪ COBIT5‬ﻓﻲ‬ ‫ﺗﺎﺛ‬ ‫ام ﻣ‬ ‫اﻟﻰ ﺑ ﺎن اﺳ‬ ‫ﺔ اﻋ ﺎدﻫﺎ اﻟ ﻘ ﺎت اﻟ ﯾ ﺔ ‪ ،‬ﻟ ﻟ ﯾﻬ ف اﻟ‬ ‫ﺎرف ﻧ‬ ‫اﻟ‬

‫ﺎﻫ ﺔ اﻟ ﺎﺻﺔ اﻟ رﺟﺔ ﻓﻲ ﺳ ق اﻟﻌ اق ﻟﻸوراق اﻟ ﺎﻟ ﺔ ‪ ،‬وﻗ ﺻ ﻐ‬ ‫ﺎرف اﻟﻌ ا ﺔ اﻟ‬ ‫ﻓﺔ اﻟ ﯾ ﺔ ﻓﻲ اﻟ‬ ‫ﺗﻘ ﺎت اﻟ‬

‫ﻓﺎً ‪ ،‬واﻻداة‬ ‫)‪ (٢٥‬ﻣ‬ ‫ﻓﺎً ‪ ،‬وﺗ اﻻﻋ ﺎد ﻋﻠﻰ ﻋ ﺔ ﺑﻠﻐ‬ ‫ﻊ ﯾ ﻠﻎ )‪ (٣٧‬ﻣ‬ ‫ﻋﻠﻰ ﻣ‬ ‫ﺎن ‪ ،‬و ﻘ‬ ‫ﻓ ﺿ ﺎن رﺋ‬ ‫ﻟﻠ‬

‫ام ﺑ ﻧﺎﻣﺞ اﻟ ﻣﺔ اﻻﺣ ﺎﺋ ﺔ ﻟﻠﻌﻠ م‬ ‫( وﻟﻠ ﺎم ﺑ ﻠ ﻠﻬﺎ اﺣ ﺎﺋ ﺎ ‪ ،‬ﺗ اﺳ‬ ‫)ﻗﺎﺋ ﺔ ﻓ‬ ‫ﻣﺔ ﻟ ﻊ ﺑ ﺎﻧﺎت اﻟ‬ ‫اﻟ‬

‫ﺎر ‪ ،‬ﻣﻌﺎﻣﻞ‬ ‫ﺎﺑﻲ‪ ،‬اﻻﻧ اف اﻟ‬ ‫ﻋﺔ ﻣ اﻻدوات اﻻﺣ ﺎﺋ ﺔ ) اﻟ ﺳ اﻟ‬ ‫ام ﻣ‬ ‫اﻻﺟ ﺎ ﺔ )‪ ،(SPSS-19‬وﺗ اﺳ‬

‫اﻟﻰ ﻋ د ﻣ اﻻﺳ ﺎﺟﺎت‬ ‫ﯾ ‪ ،( R2‬وﺗ ﺻﻞ اﻟ‬ ‫ﺔ ‪ ،‬اﺧ ﺎر ‪ ، T‬اﺧ ﺎر ‪ ، F‬ﻣﻌﺎﻣﻞ اﻟ‬ ‫اﻻﺧ ﻼف ‪ ،‬اﻻﻫ ﺔ اﻟ‬

‫ﻓﺔ اﻟ ﯾ ﺔ ‪ ،‬أﺿﺎﻓﺔ إﻟﻰ أن ﺗ‬ ‫ذات دﻻﻟﺔ اﺣ ﺎﺋ ﺔ ﻹ ﺎر ﻋ ﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘ ﺎت اﻟ‬ ‫اﻫ ﻬﺎ‪ ،‬ﺗ ﺟ ﻋﻼﻗﺔ ﺗﺄﺛ‬

‫وﺗ‬ ‫اﻟﻔ اﺋ ‪ ،‬ﺗ‬ ‫ﺔ ﻣ ﺧﻼل ﺗ‬ ‫ﺎرف ﻷﻧ ﺎء‬ ‫إ ﺎر ﻋ ﻞ ‪ COBIT5‬ﻛﺎداة رﻗﺎ ﺔ داﺧﻠ ﺔ ﺳﺎﻋ ت اﻟ‬

‫‪ ،‬ﺿ ورة أﻫ ﺎم‬ ‫ﻠ ﺔ ‪ ،‬وﻣ اﺑ ز ﺗ ﺻ ﺎت اﻟ‬ ‫ام اﻻﻣ ﻞ ﻟﻠ ارد ‪ ،‬واﻟ ﻔﺎ ﺔ واﻻﻓ ﺎح ﻷﺻ ﺎب اﻟ‬ ‫واﻻﺳ‬ ‫اﻟ ﺎ‬

‫‪ ،‬ﺗ ﯾ ﻣ ﺎﻻت إ ﺎر ﻋ ﻞ ‪COBIT5‬‬ ‫إ ﺎر ﻋ ﻞ ‪ COBIT5‬ﺎﻟ ﻞ اﻟ ﻠ‬ ‫ﺎرف ﻓﻲ ﻣ ﺎ ﻌﺔ واﺷ اف ﺗ‬ ‫ادارة اﻟ‬

‫ف‪،‬‬ ‫ﺔ ﻟﻠ‬ ‫ﺎ ﯾ اءم ﻣﻊ اﻻﻫ اف اﻻﺳ اﺗ‬ ‫واﻟﻌ ﺎ ﺔ‬ ‫ﺎﺟﺔ اﻟﻰ اﻟ‬ ‫اﻟ ﻲ‬

‫ﺎﻫ ﺔ اﻟ ﺎﺻﺔ‪.‬‬ ‫ﺎرف اﻟ‬ ‫ﻓﺔ اﻟ ﯾ ﺔ ‪ ،‬اﻟ‬ ‫اﻟ ﻠ ﺎت اﻟ ﻔ ﺎﺣ ﺔ ‪ :‬إ ﺎر ﻋ ﻞ ‪ ، COBIT5‬ﺗﻘ ﺎت اﻟ‬

‫_______________________________________________________________‬

‫ﺍﻟﺒﺤﺚ ﻣﺴﺘﻞ ﻣﻦ ﺭﺳﺎﻟﺔ ﻣﺎﺟﺴﺘﻴﺮ‬

‫‪Impact of COBIT5 Framework Application in Modern Banking Techniques‬‬

‫"‪"An Applied Study in Iraqi Private Shareholding Banks‬‬
‫‪Prof. Dr. Abdul Ridha S. AL-Basri‬‬ ‫‪Researcher Adnan Yasir Mohammed‬‬
‫‪Technical College of Management - Baghdad / Middle Technical Universit‬‬
‫‪Abstract‬‬
‫‪The application of the fifth edition of the framework (COBIT5) is an effective control tool for‬‬
‫‪professionals in corporate IT governance and compliance, risk management and security‬‬
‫‪professionals, this will facilitate controls in the performance of business and compliance with‬‬

‫ﺻﻔﺤﺔ ‪283‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬COBIT5 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ‬

internal and external requirements, the problem of the search centered on increased risks and
opportunities for failure The management of banks as a result of the adoption of modern
technologies, so the search aims to demonstrate the use of the level of the impact of the
framework (COBIT5) in the techniques of modern banking in the Iraqi private banks listed in the
Iraqi market for securities, The research has formulated two main hypotheses, and applied to a
community of (37) banks, a sample of (25) banks was relied on, and the tool used to collect the
study data (checklist) and to analyze them statistically, was used(SPSS-19), Of the statistical tools
(arithmetic mean, standard deviation, coefficient of difference, relative importance, test T, test F,
determination coefficient R2), the search reached a number of conclusions, the most important,
there is a statistically significant impact of the framework (COBIT5) in modern banking
techniques In addition, the implementation of the (COBIT5) framework as an internal control
tool has helped banks The most important recommendations of the search are the importance of
banking management in following up and supervising the application of the COBIT5 framework
properly, identifying the areas of the COBIT5 framework that need to be improved and taken care
of. Aligns with the Bank's strategic objectives,

Keywords: Framework (COBIT5), Modern Banking Techniques, Private Shareholding Banks .

_______________________________________________________________
• The research is derived from a master's thesis not discussed

‫ﻣﻧﻬﺟﻳﺔ ﺍﻟﺑﺣﺙ‬

Research Problem ‫ ﻣﺷﻛﻠﺔ ﺍﻟﺑﺣﺙ‬:ً‫ﺃﻭﻻ‬

‫ ﺇﺫ ﺃﺻﺑﺣﺕ ﺍﻟﺗﻘﻧﻳﺎﺕ‬، ‫ﻳﺷﻬﺩ ﺍﻟﻌﺎﻟﻡ ﺗﻘﺩﻣﺎ ً ﻣﺗﺳﺎﺭﻋﺎ ً ﻧﺗﻳﺟﺔ ﺍﻟﺗﻁﻭﺭ ﺍﻟﻬﺎﺋﻝ ﻓﻲ ﻣﺟﺎﻝ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﺍﻻﺗﺻﺎﻻﺕ‬
‫ ﺍﻻ ﺍﻧﻪ ﻓﻲ ﺫﺍﺕ ﺍﻟﻭﻗﺕ ﺃﺩﻯ ﺫﻟﻙ ﺍﻟﻰ ﺯﻳﺎﺩﺓ‬، ‫ﺍﻟﺣﺩﻳﺛﺔ ﻋﻧﺻﺭﺍ ً ﺳﺗﺭﺍﺗﻳﺟﻳﺎ ً ﻓﻲ ﺧﻠﻖ ﺍﻟﻔﺭﺹ ﻭﺍﻻﺑﺗﻛﺎﺭ ﻭﺗﺣﻘﻳﻖ ﺍﻟﻣﻳﺯﺓ ﺍﻟﺗﻧﺎﻓﺳﻳﺔ‬
‫ ﻟﺫﺍ ﺗﻁﻠﺏ ﺍﻫﺗﻣﺎﻣﺎ ً ﻭﺗﻁﻭﺭﺍ ً ﻓﻲ ﻣﺟﺎﻝ ﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻟﻣﻭﺍﺟﻬﺔ ﺗﻠﻙ ﺍﻟﻣﺧﺎﻁﺭ‬، ‫ﻣﺧﺎﻁﺭ ﺍﻟﺗﻼﻋﺏ ﺍﻟﻣﺎﻟﻲ ﺍﻻﻟﻛﺗﺭﻭﻧﻲ ﻓﻲ ﺍﻟﻣﺻﺎﺭﻑ‬
‫ﻭﺍﻟﺗﻲ ﺯﺍﺩﺕ ﺑﺯﻳﺎﺩﺓ ﺍﻻﻋﺗﻣﺎﺩ ﻋﻠﻰ ﺗﻘﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ ﻭﺍﻻﺗﺻﺎﻻﺕ ﻭﻧﻅﺭﺍ ﻟﻛﻭﻥ ﻧﻅﺎﻡ ﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻳﺗﻭﻗﻑ ﺍﻟﻰ ﺣﺩ ﻛﺑﻳﺭ‬
‫ﻋﻠﻰ ﻣﺩﻯ ﺗﻭﻓﺭ ﺍﻹﻁﺭ ﻭﺍﻟﻣﻌﺎﻳﻳﺭ ﻭﺍﻹﺟﺭﺍءﺍﺕ ﺍﻻﺳﺎﺳﻳﺔ ﺍﻟﻣﻁﺑﻘﺔ ﻹﻧﺷﺎء ﺍﻟﻘﻳﻣﺔ ﻭﺍﻟﺣﺩ ﻣﻥ ﺍﻻﺛﺎﺭ ﺍﻟﺳﻠﺑﻳﺔ ﻭﻣﺧﺎﻁﺭ ﺃﻣﻥ‬
‫ ﻭﻫﻭ ﺃﻣﺭ ﻫﺎﻡ ﺟﺩﺍ ً ﻟﻠﻣﺳﺎﻫﻣﻳﻥ ﻛﻣﺎ ﺃﻧﻬﺎ ﺗﺳﺎﻋﺩ ﻓﻲ ﺗﺣﻘﻳﻖ‬، ‫ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﺗﺭﺷﻳﺩ ﺍﻻﻧﻔﺎﻕ ﻭﺃﺿﻔﺎء ﺍﻟﺛﻘﺔ ﻭﺍﻟﻣﺻﺩﺍﻗﻳﺔ ﻋﻠﻰ ﺍﻟﺑﻳﺎﻧﺎﺕ‬
611/14 ‫ ﺣﺳﺏ ﻛﺗﺎﺑﺔ ﺍﻟﻣﺭﻗﻡ ﺫﻱ ﺍﻟﻌﺩﺩ‬، ‫ ﻭﻓﻲ ﻫﺫﺍ ﺍﻟﺳﻳﺎﻕ ﻭﺟﻪ ﺍﻟﺑﻧﻙ ﺍﻟﻣﺭﻛﺯﻱ ﺍﻟﻌﺭﺍﻗﻲ‬، ‫ﺃﻫﺩﺍﻑ ﺍﻟﻣﺻﺎﺭﻑ ﻭﺍﺳﺗﻣﺭﺍﺭﻳﺗﻬﺎ‬
‫ ﺩﻟﻳﻼً ﻟﺿﻭﺍﺑﻁ ﺍﻟﺣﻭﻛﻣﺔ ﻭﺍﻹﺩﺍﺭﺓ ﺍﻟﻣﺅﺳﺳﻳﺔ ﻟﺗﻘﻧﻳﺔ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﺍﻻﺗﺻﺎﻻﺕ ﻓﻲ ﺍﻟﻘﻁﺎﻉ ﺍﻟﻣﺻﺭﻓﻲ ﻭﺍﻟﺫﻱ ﺗﻡ‬، 2019/4/25 ‫ﻓﻲ‬
-:‫ ﻭﻋﻠﻳﻪ ﻳﻣﻛﻥ ﺻﻳﺎﻏﺔ ﻣﺷﻛﻠﺔ ﺍﻟﺑﺣﺙ ﺑﺎﻟﺷﻛﻝ ﺍﻵﺗﻲ‬، ‫ ﺑﺈﻋﺗﻣﺎﺩ ﻭﺗﻁﺑﻳﻖ ﻫﺫﻩ ﺍﻟﺿﻭﺍﺑﻁ‬COBIT5 ‫ﺍﻹﺳﺗﻧﺎﺩ ﻹﻁﺎﺭ‬
‫ ﺑﻣﺟﺎﻻﺗﻪ ﺍﻟﺧﻣﺳﺔ ﻓﻲ ﺗﻘﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ ﻷﺩﺍء‬COBIT5 ‫ ﻣﺩﻯ ﺗﺄﺛﻳﺭ ﺗﻁﺑﻳﻖ ﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻭﻓﻖ ﺇﻁﺎﺭ ﻋﻣﻝ‬-١
‫ﺍﻷﻋﻣﺎﻝ ﺍﻟﻣﺻﺭﻓﻳﺔ ﺑﻁﺭﻳﻘﺔ ﺻﺣﻳﺣﺔ ؟‬

284 ‫ﺻﻔﺤﺔ‬ (٢٤‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫‪ -٢‬ﻣﺩﻯ ﺗﺄﺛﻳﺭ ﺗﻁﺑﻳﻖ ﺇﻁﺎﺭ ﻋﻣﻝ ‪ COBIT5‬ﻟﻠﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻓﻲ ﺇﺟﺭﺍءﺍﺕ ﻭﺍﻧﺷﻁﺔ ﺍﻟﻣﺻﺎﺭﻑ؟‬
‫‪ -٣‬ﻣﺩﻯ ﺗﺄﺛﻳﺭ ﺇﻁﺎﺭ ﺍﻟﺣﻭﻛﻣﺔ ﻭﺍﻻﻧﺷﻁﺔ ﺍﻟﺭﻗﺎﺑﻳﺔ ؟ ﻭﻛﻳﻑ ﻳﻣﻛﻥ ﺃﻥ ﻳﺅﺛﺭ ﻭﺟﻭﺩﻩ ﻓﻲ ﺇﺟﺭﺍءﺍﺕ ﻭﺍﻧﺷﻁﺔ ﺍﻟﻣﺻﺎﺭﻑ ﺑﺎﺳﺗﺧﺩﺍﻡ‬
‫ﺗﻘﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ ؟‬
‫ﺛﺎﻧﻳﺎ ً‪ :‬ﺃﻫﻣﻳﺔ ﺍﻟﺑﺣﺙ ‪Research Importance‬‬
‫‪ -١‬ﺗﺑﺭﺯ ﺃﻫﻣﻳﺔ ﺍﻟﺑﺣﺙ ﻣﻥ ﺃﻫﻣﻳﺔ ﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻓﻲ ﺑﻳﺋﺔ ﺗﻘﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ‪ ،‬ﻭﺫﻟﻙ ﻣﻥ ﺧﻼﻝ ﺍﻟﻧﻅﺎﻡ ﺍﻟﺭﻗﺎﺑﻲ ﻹﻁﺎﺭ ﻋﻣﻝ‬
‫‪ COBIT5‬ﺑﻣﺟﺎﻻﺗﻪ ﻟﻣﺎ ﻟﻪ ﻣﻥ ﺩﻭﺭ ﻓﻲ ﻣﺳﺎﻋﺩﺓ ﺍﻟﻣﺩﻳﺭﻳﻥ ﻭﺍﻟﻣﺩﻗﻘﻳﻥ ﻭﺍﻟﻣﺳﺗﺧﺩﻣﻳﻥ ﻓﻲ ﻓﻬﻡ ﺃﻧﻅﻣﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪،‬‬
‫ﻭﻓﻲ ﺗﺣﻘﻳﻖ ﺍﻟﺗﻭﺍﺯﻥ ﺑﻳﻥ ﺍﻟﻣﺧﺎﻁﺭ ﻭﺃﻧﺷﻁﺔ ﺍﻟﺭﻗﺎﺑﺔ ‪ ،‬ﻭﺗﻭﻓﻳﺭ ﻣﺳﺗﻭﻯ ﺟﻳﺩ ﻣﻥ ﺍﻷﻣﺎﻥ ﻭﺣﻣﺎﻳﺔ ﺍﻷﺻﻭﻝ‪.‬‬
‫‪ -٢‬ﺗﺑﺭﺯ ﺃﻫﻣﻳﺔ ﺍﻟﺑﺣﺙ ﻣﻥ ﺧﻼﻝ ﺩﻭﺭ ﺇﻁﺎﺭ ﻋﻣﻝ ‪ COBIT5‬ﻟﻠﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻓﻲ ﻣﺳﺎﻋﺩﺓ ﺍﻟﻣﺻﺎﺭﻑ ﻋﻠﻰ ﺗﺻﻣﻳﻡ ﻧﻅﺎﻡ ﺭﻗﺎﺑﺔ‬
‫ﺩﺍﺧﻠﻲ ﻳﺳﺎﻋﺩﻫﺎ ﻋﻠﻰ ﺍﻻﺳﺗﺟﺎﺑﺔ ﺍﻟﺳﺭﻳﻌﺔ ﻟﻠﺗﻁﻭﺭﺍﺕ ﻓﻲ ﺍﻟﺑﻳﺋﺔ ﺍﻷﻗﺗﺻﺎﺩﻳﺔ ﺍﻟﺗﻲ ﺗﻌﻣﻝ ﺑﻬﺎ ‪ ،‬ﻭﻳﺳﻬﻡ ﻓﻲ ﺗﺣﻘﻳﻖ ﺃﻫﺩﺍﻓﻬﺎ ﻭﺫﻟﻙ‬
‫ﺑﺎﺧﺫ ﺍﻟﻣﺧﺎﻁﺭ ﺍﻟﻣﺭﺍﻓﻘﺔ ﺑﻧﻅﺭ ﺍﻻﻋﺗﺑﺎﺭ ‪.‬‬
‫‪ -٣‬ﺗﺑﺭﺯ ﺃﻫﻣﻳﺔ ﺍﻟﺑﺣﺙ ﻣﻥ ﺧﻼﻝ ﺍﻟﺗﻁﻭﺭﺍﺕ ﺍﻟﺗﻲ ﺷﻬﺩﻫﺎ ﺍﻟﺑﻠﺩ ‪ ،‬ﻭﺑﻳﺎﻥ ﻣﺩﻯ ﺿﺭﻭﺭﺓ ﺃﺗﺑﺎﻉ ﻭﺗﻁﺑﻳﻖ ﻧﻅﺎﻡ ﺭﻗﺎﺑﻲ ﺩﺍﺧﻠﻲ ﻭﻓﻖ ﺇﻁﺎﺭ‬
‫ﻋﻣﻝ ‪ COBIT5‬ﻗﺎﺩﺭ ﻋﻠﻰ ﺗﺣﻘﻳﻖ ﺍﻫﺩﺍﻑ ﺍﻟﻣﺻﺎﺭﻑ ﻓﻲ ﻭﺻﻭﻟﻬﺎ ﺍﻟﻰ ﺍﻟﻣﻳﺯﻩ ﺍﻟﺗﻧﺎﻓﺳﻳﺔ ﻭﺍﻟﺗﻧﻣﻳﺔ ﺍﻟﻣﺳﺗﺩﺍﻣﺔ‪.‬‬
‫ﺛﺎﻟﺛﺎ ً‪ :‬ﺃﻫﺩﺍﻑ ﺍﻟﺑﺣﺙ ‪Research Objectives‬‬
‫‪ -١‬ﺑﻳﺎﻥ ﻣﺩﻯ ﺗﻁﺑﻳﻖ ﻭﺗﺑﻧﻲ ﺍﻟﻣﺻﺎﺭﻑ ﺍﻟﻌﺭﺍﻗﻳﺔ ﺍﻟﻣﺳﺎﻫﻣﺔ ﺍﻟﺧﺎﺻﺔ ﻹﻁﺎﺭ ﻋﻣﻝ ‪ COBIT5‬ﺑﻣﺟﺎﻻﺗﻪ ﺍﻟﺧﻣﺳﺔ ‪.‬‬
‫‪ -٢‬ﻗﻳﺎﺱ ﺗﺄﺛﻳﺭ ﺗﻁﺑﻳﻖ ﺇﻁﺎﺭ ﻋﻣﻝ ‪ COBIT5‬ﺑﻣﺟﺎﻻﺗﻪ ﺍﻟﺧﻣﺳﺔ ﻋﻠﻰ ﺃﺟﺭﺍءﺍﺕ ﻭﺍﻧﺷﻁﺔ ﺍﻟﻣﺻﺎﺭﻑ ﻓﻲ ﻅﻝ ﺍﻟﺑﻳﺋﺔ ﺍﻟﻌﺭﺍﻗﻳﺔ‬
‫ﻭﺍﻟﺗﻌﺭﻑ ﻋﻠﻰ ﻁﺑﻳﻌﺔ ﻫﺫﺍ ﺍﻟﺗﺄﺛﻳﺭ ﻭﺍﺗﺟﺎﻫﻪ‪.‬‬
‫‪ -٣‬ﺗﺣﺩﻳﺩ ﻭﺑﻳﺎﻥ ﺩﻭﺭ ﺇﻁﺎﺭ ﻋﻣﻝ ‪ COBIT5‬ﻓﻲ ﺗﺭﺷﻳﺩ ﺍﻟﺣﻭﻛﻣﺔ ﻭﺍﺟﺭﺍءﺍﺕ ﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻓﻲ ﻅﻝ ﺍﻟﺗﻘﻧﻳﺎﺕ ﺍﻟﺣﺩﻳﺛﺔ‬
‫ﺑﺎﺳﺗﺧﺩﺍﻡ ﺗﻘﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ ﻟﻠﻣﺻﺎﺭﻑ ﺍﻟﻌﺭﺍﻗﻳﺔ ﺍﻟﻣﺳﺎﻫﻣﺔ ﺍﻟﺧﺎﺻﺔ‪.‬‬
‫ﺭﺍﺑﻌﺎ ً‪ :‬ﺍﻟﻣﺧﻁﻁ ﺍﻟﻔﺭﺿﻲ ﻟﻠﺑﺣﺙ ‪The Default Chart of the Research‬‬

‫ﻓﺔ اﻟ ﯾ ﺔ‬ ‫ﺍﺑﻌﺎﺩ ﺗﻘ ﺎت اﻟ‬ ‫)‪ (COBIT5‬ﺍﺑﻌﺎﺩ‬

‫ﺍﻟﺘﻘﻴﻴﻢ ‪ ،‬ﺍﻟﺘﻮﺟﻴﺔ ﻭﺍﻟﻤﺮﺍﻗﺒﺔ‬

‫ﺍﻻﺟﻬﺰﺓ ﻭﺍﻟﻤﻌﺪﺍﺕ‬

‫ﺍﻟﺒﺮﻣﺠﻴﺎﺕ‬ ‫ﺍﻟﺗﻭﺍﻓﻖ ‪ ،‬ﺍﻟﺗﺧﻁﻳﻁ ﻭﺍﻟﺗﻧﻅﻳﻡ‬

‫ﺷﺒﻜﺎﺕ ﺍﻻﺗﺼﺎﻝ‬ ‫ﻋﻼﻗﺔ ﺍﺭﺗﺑﺎﻁ‬

‫ﺍﻟﺑﻧﺎء ‪ ،‬ﺍﻻﻣﺗﻼﻙ ﻭﺍﻟﺗﻧﻔﻳﺫ‬

‫ﻗﺎﻋﺪﺓ ﺍﻟﺒﻴﺎﻧﺎﺕ‬
‫ﺍﻟﻤﻮﺍﺭﺩ ﺍﻟﺒﺸﺮﻳﺔ‬ ‫ﺍﻟﺘﻮﺻﻴﻞ ‪ ،‬ﺍﻟﺨﺪﻣﺔ ﻭﺍﻟﺪﻋﻢ‬

‫)ﺍﻻﻓﺮﺍﺩ(‬
‫ﺍﻟﻤﺮﺍﻗﺒﺔ ‪ ،‬ﺍﻟﺘﻘﻴﻴﻢ ﻭﺍﻟﻘﻴﺎﺱ‬

‫ﻋﻼﻗﺔ ﺗﺄﺙ‬

‫ﺍﻟﺷﻛﻝ)‪ (١‬ﺍﻟﻣﺧﻁﻁ ﺍﻟﻔﺭﺿﻲ ﻟﻠﺑﺣﺙ‬

‫ﺻﻔﺤﺔ ‪285‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫ﺍﻟﻣﺻﺩﺭ‪ :‬ﺇﻋﺩﺍﺩ ﺍﻟﺑﺎﺣﺙ ﺑﺎﻹﻓﺎﺩﺓ ﻣﻥ ﺍﻟﺩﺭﺍﺳﺎﺕ ﺍﻟﺳﺎﺑﻘﺔ‪.‬‬

‫ﺧﺎﻣﺳﺎ ً‪ :‬ﻓﺭﺿﻳﺎﺕ ﺍﻟﺑﺣﺙ ‪Research Hypotheses‬‬

‫‪ -١‬ﺍﻟﻔﺭﺿﻳﺔ ﺍﻟﺭﺋﻳﺳﺔ ﺍﻻﻭﻟﻰ‪ :H1‬ﺗﻭﺟﺩ ﻋﻼﻗﺔ ﺍﺭﺗﺑﺎﻁ ﺫﺍﺕ ﺩﻻﻟﺔ ﻣﻌﻧﻭﻳﺔ ﻟـﻣﺳﺗﻭﻯ ﺗﻁﺑﻳﻖ ﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻭﻓﻖ ﺇﻁﺎﺭ ﻋﻣﻝ‬
‫‪ COBIT5‬ﺑﻣﺟﺎﻻﺗﻪ ﺍﻟﺧﻣﺳﺔ )ﺍﻟﺗﻘﻳﻳﻡ‪ ،‬ﺍﻟﺗﻭﺟﻳﺔ ﻭﺍﻟﻣﺭﺍﻗﺑﺔ( )ﺍﻟﺗﻭﺍﻓﻖ‪ ،‬ﺍﻟﺗﺧﻁﻳﻁ ﻭﺍﻟﺗﻧﻅﻳﻡ( )ﺍﻟﺑﻧﺎء‪ ،‬ﺍﻻﻣﺗﻼﻙ ﻭﺍﻟﺗﻧﻔﻳﺫ(‬
‫)ﺍﻟﺗﻭﺻﻳﻝ‪ ،‬ﺍﻟﺧﺩﻣﺔ ﻭﺍﻟﺩﻋﻡ( )ﺍﻟﻣﺭﺍﻗﺑﺔ‪ ،‬ﺍﻟﺗﻘﻳﻳﻡ ﻭﺍﻟﻘﻳﺎﺱ( ﻓﻲ ﺗﻘﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ‬
‫‪ -٢‬ﺍﻟﻔﺭﺿﻳﺔ ﺍﻟﺭﺋﻳﺳﺔ ﺍﻟﺛﺎﻧﻳﺔ ‪ : H2‬ﻳﻭﺟﺩ ﺗﺄﺛﻳﺭ ﺫﺍﺕ ﺩﻻﻟﺔ ﻣﻌﻧﻭﻳﺔ ﻟـﻣﺳﺗﻭﻯ ﺗﻁﺑﻳﻖ ﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻭﻓﻖ ﺇﻁﺎﺭ ﻋﻣﻝ‬
‫‪ COBIT5‬ﺑﻣﺟﺎﻻﺗﻪ ﺍﻟﺧﻣﺳﺔ )ﺍﻟﺗﻘﻳﻳﻡ‪ ،‬ﺍﻟﺗﻭﺟﻳﺔ ﻭﺍﻟﻣﺭﺍﻗﺑﺔ( )ﺍﻟﺗﻭﺍﻓﻖ‪ ،‬ﺍﻟﺗﺧﻁﻳﻁ ﻭﺍﻟﺗﻧﻅﻳﻡ( )ﺍﻟﺑﻧﺎء‪ ،‬ﺍﻻﻣﺗﻼﻙ ﻭﺍﻟﺗﻧﻔﻳﺫ(‬
‫)ﺍﻟﺗﻭﺻﻳﻝ‪ ،‬ﺍﻟﺧﺩﻣﺔ ﻭﺍﻟﺩﻋﻡ( )ﺍﻟﻣﺭﺍﻗﺑﺔ‪ ،‬ﺍﻟﺗﻘﻳﻳﻡ ﻭﺍﻟﻘﻳﺎﺱ( ﻓﻲ ﺗﻘﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ ‪.‬‬

‫ﺳﺎﺩﺳﺎ ً‪ :‬ﺍﺳﺎﻟﻳﺏ ﺟﻣﻊ ﺍﻟﺑﻳﺎﻧﺎﺕ ‪Data Collection Methods‬‬

‫‪ -١‬ﺍﻟﺟﺎﻧﺏ ﺍﻟﻧﻅﺭﻱ‪:‬ﺗﻡ ﺍﺳﺗﺧﺩﺍﻡ ﺍﻻﺩﺑﻳﺎﺕ ﻋﻠﻰ ﻣﺎ ﻫﻭ ﻣﺗﻭﺍﻓﺭ ﻣﻥ ﻣﺻﺎﺩﺭ ﻋﺭﺑﻳﺔ ﻭﺃﺟﻧﺑﻳﺔ ﺫﺍﺕ ﺍﻟﺻﻠﺔ ﺑﻣﻭﺿﻭﻉ ﺍﻟﺑﺣﺙ‬
‫ﻭﺍﻟﻣﻘﺎﻻﺕ ﻭﺍﻟﺑﺣﻭﺙ ﺍﻟﻌﻠﻣﻳﺔ ﺍﻟﻣﻧﺷﻭﺭﺓ ﻓﻲ ﺍﻟﻣﺟﻼﺕ ﺍﻟﻌﺭﺑﻳﺔ ﻭﺍﻟﻌﺎﻟﻣﻳﺔ ﺍﻟﺭﺻﻳﻧﺔ ﻭﺍﻟﻣﻭﺍﻗﻊ ﺍﻻﻟﻛﺗﺭﻭﻧﻳﺔ )ﺍﻻﻧﺗﺭﻧﺕ(‪.‬‬
‫‪ -٢‬ﺍﻟﺟﺎﻧﺏ ﺍﻟﺗﻁﺑﻳﻘﻲ‪ :‬ﻭﺟﺩ ﺍﻟﺑﺎﺣﺙ ﺃﻥ ﺍﻟﻭﺳﻳﻠﺔ ﺍﻟﻣﻼﺋﻣﺔ ﻭﺍﻟﻣﻧﺎﺳﺑﺔ ﻟﺟﻣﻊ ﺍﻟﺑﻳﺎﻧﺎﺕ ﻭﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻗﻭﺍﺋﻡ ﺍﻟﻔﺣﺹ )‪،(check list‬‬
‫ﻭﻟﻐﺭﺽ ﺍﻟﺣﺻﻭﻝ ﻋﻠﻰ ﻣﺳﺗﻭﻯ ﻋﺎ ٍﻝ ﻣﻥ ﺍﻟﺩﻗﺔ ﺗﻡ ﺍﻋﺗﻣﺎﺩ ﻣﻘﻳﺎﺱ ﻟﻳﻛﺭﺕ ﺍﻟﺧﻣﺎﺳﻲ ﻟﻬﺫﻩ ﺍﻟﻘﻭﺍﺋﻡ ‪ ،‬ﺇﺫ ﺻﻣﻣﺕ ﻫﺫﻩ ﺍﻟﻘﻭﺍﺋﻡ ﻓﻲ‬
‫ﺿﻭء ﺍﻟﻣﺟﺎﻻﺕ ﺍﻟﺧﻣﺳﺔ ﻭﺍﻷﻫﺩﺍﻑ ﻋﺎﻟﻳﺔ ﺍﻟﻣﺳﺗﻭﻯ ﻭﺍﻻﻧﺷﻁﺔ ﺍﻟﺭﻗﺎﺑﻳﺔ ﺍﻟﺗﻔﺻﻳﻠﻳﺔ ﻹﻁﺎﺭ ﻋﻣﻝ ‪ ، COBIT5‬ﻭﺗﻡ ﺗﻘﺳﻳﻡ ﻗﻭﺍﺋﻡ‬
‫ﺍﻟﻔﺣﺹ )‪ (check list‬ﺍﻟﻰ ﺛﻼﺛﺔ ﻣﺣﺎﻭﺭ ﺭﺋﻳﺳﻳﺔ ﺗﺿﻣﻥ ﺍﻟﻣﺣﻭﺭ ﺍﻻﻭﻝ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺍﻟﻌﺎﻣﺔ ﻋﻥ ﻋﻳﻧﺔ ﺍﻟﺑﺣﺙ‪ ،‬ﻭﺍﻟﺛﺎﻧﻲ ﺍﺑﻌﺎﺩ‬
‫ﻣﺟﺎﻻﺕ )‪ ،(COBIT5‬ﻭﺍﻟﺛﺎﻟﺙ ﺗﻘﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ ﻭﺑﻠﻐﺕ ﻓﻘﺭﺍﺗﻬﺎ )‪ (١٣٢‬ﻭﺍﻟﺟﺩﻭﻝ )‪ (1‬ﺍﻵﺗﻲ ﻳﺑﻳﻥ ﺃﻫﻡ ﺍﻟﺩﺭﺍﺳﺎﺕ ﺍﻟﺗﻲ‬
‫ﺗﻡ ﺍﻻﻋﺗﻣﺎﺩ ﻋﻠﻳﻬﺎ ﻓﻲ ﺑﻧﺎء ﺍﻟﻣﻘﺎﻳﻳﺱ ﻭﺃﻧﺷﺎء ﺍﺳﺗﻣﺎﺭﺓ ﻗﺎﺋﻣﺔ ﺍﻟﻔﺣﺹ ﺍﻟﺧﺎﺻﺔ ﺑﺎﻟﺑﺣﺙ ﺍﻟﺣﺎﻟﻳﺔ ﻟﻛﻝ ﻣﺗﻐﻳﺭ ﻣﻥ ﻣﺗﻐﻳﺭﺍﺗﻬﺎ‪:‬‬
‫ﺟﺩﻭﻝ )‪ (1‬ﻫﻳﻛﻠﻳﺔ ﻗﺎﺋﻣﺔ ﻓﺣﺹ ﺍﻟﺩﺭﺍﺳﺔ‬

‫ﻋﺩﺩ‬ ‫ﺍﻟﻣﺗﻐﻳﺭ‬
‫ﺍﻟﻣﺻﺩﺭ ﺍﻟﻣﻌﺗﻣﺩ‬ ‫ﺍﻻﺑﻌﺎﺩ‬
‫ﺍﻟﻔﻘﺭﺍﺕ‬ ‫ﺍﻟﺭﺋﻳﺳﻲ‬
‫ﻣﻥ ﺃﻋﺩﺍﺩ ﺍﻟﺑﺎﺣﺙ‬ ‫‪11‬‬ ‫ﺃﺳﻡ ﺍﻟﻣﺻﺭﻑ ‪ ،‬ﺗﺎﺭﻳﺦ ﺍﻟﺗﺎﺳﻳﺱ ‪ ،‬ﺭﺃﺱ ﻣﺎﻝ ﺍﻟﻣﺻﺭﻑ ‪ ،‬ﻋﺩﺩ ﺍﻟﻣﻭﻅﻔﻳﻥ ‪ ،‬ﻋﺩﺩ ﺍﻟﺩﻭﺭﺍﺕ‬
‫ﺍﻟﻣﻘﺎﻣﺔ ﺳﻧﻭﻳﺎ ً ﻓﻲ ﺍﻟﺣﺎﺳﻭﺏ ﻭﺑﺭﺍﻣﺟﺔ ‪ ،‬ﻣﺳﺗﻭﻯ ﻗﻁﺎﻉ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻓﻲ ﺍﻟﻣﺻﺭﻑ ‪،‬‬ ‫ﺍﻟﺑﻳﺎﻧﺎﺕ‬
‫ﻣﺳﺗﻭﻯ ﻗﻁﺎﻉ ﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻓﻲ ﺍﻟﻣﺻﺭﻑ ‪ ،‬ﺍﻟﻣﺳﻣﻰ ﺍﻟﻭﻅﻳﻔﻲ ‪ ،‬ﺳﻧﻭﺍﺕ ﺍﻟﺧﺑﺭﺓ‪،‬‬ ‫ﺍﻟﺷﺧﺻﻳﺔ‬
‫ﺍﻻﺧﺗﺻﺎﺹ‪ ،‬ﺗﺻﻧﻳﻑ ﺍﻟﻣﺻﺭﻑ ﻭﻓﻘﺎ ً ﻟﻠﺑﻧﻙ ﺍﻟﻣﺭﻛﺯﻱ ﺍﻟﻌﺭﺍﻗﻲ‬
‫‪15‬‬ ‫ﺍﻟﺗﻘﻳﻳﻡ‪ ،‬ﺍﻟﺗﻭﺟﻳﻪ ﻭﺍﻟﻣﺭﺍﻗﺑﺔ )‪Evaluate, Direct and Monitor (EDM‬‬

‫)ﻋﻘﻝ‪ ،‬ﷴ ﻋﻘﻝ‪(٢٠١٢ ،‬‬ ‫‪3‬‬ ‫‪ .١‬ﺿﻣﺎﻥ ﺇﻋﺩﺍﺩ ﻭﺗﺣﺩﻳﺙ ﺍﻹﻁﺎﺭ ﺍﻟﻌﺎﻡ ﻟﺣﻭﻛﻣﻪ ﺗﻛﻧﻭﺍﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬
‫)ﺍﻟﻌﺑﻳﺩﻱ‪(٢٠١٤،‬‬ ‫‪3‬‬ ‫‪ .٢‬ﺿﻣﺎﻥ ﺗﺣﻘﻳﻖ ﺍﻟﻔﻭﺍﺋﺩ‬

‫)ﺍﻟﺑﻧﻙ‬ ‫)ﻧﺻﻭﺭ‪(٢٠١٥،‬‬ ‫‪3‬‬ ‫ﺿﻣﺎﻥ ﺗﺣﺳﻳﻥ ﺍﻟﻣﺧﺎﻁﺭ‬ ‫‪.٣‬‬ ‫ﺇﻁﺎﺭ ﻋﻣﻝ‬

‫ﺍﻟﻣﺭﻛﺯﻱ ﺍﻟﻌﺭﺍﻗﻲ‪(٢٠١٩ ،‬‬ ‫‪3‬‬ ‫‪ .٤‬ﺿﻣﺎﻥ ﺗﺣﺳﻳﻥ ﺍﻟﻣﻭﺍﺭﺩ‬ ‫‪COBIT5‬‬

‫ﺿﻣﺎﻥ ﺍﻟﺷﻔﺎﻓﻳﺔ ﻭﺍﻻﻓﺻﺎﺡ ﻻﺻﺣﺎﺏ ﺍﻟﻣﺻﻠﺣﺔ‬ ‫‪.٥‬‬
‫‪3‬‬

‫ﺻﻔﺤﺔ ‪286‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫‪40‬‬ ‫ﺍﻟﺗﻭﺍﻓﻖ‪ ،‬ﺍﻟﺗﺧﻁﻳﻁ ﻭﺍﻟﺗﻧﻅﻳﻡ )‪Align, plan and organize (APO‬‬

‫‪3‬‬ ‫‪ .١‬ﺗﻔﻌﻳﻝ ﺍﻻﻁﺎﺭ ﺍﻟﻌﺎﻡ ﻹﺩﺍﺭﺓ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬

‫‪3‬‬ ‫‪ .٢‬ﺇﺩﺍﺭﺓ ﺍﻻﺳﺗﺭﺍﺗﻳﺟﻳﺔ‬

‫‪3‬‬ ‫‪ .٣‬ﺇﺩﺍﺭﺓ ﺩﻭﺍﺋﺭ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬

‫‪3‬‬ ‫‪ .٤‬ﺇﺩﺍﺭﺓ ﺍﻻﺑﺗﻛﺎﺭﺍﺕ‬

‫‪ .٥‬ﺇﺩﺍﺭﺓ ﻣﺣﻔﻅﺔ ﺍﻟﻣﺷﺎﺭﻳﻊ‬
‫‪3‬‬
‫‪ .٦‬ﺇﺩﺍﺭﺓ ﺍﻟﻣﻭﺍﺯﻧﺔ ﻭﺍﻟﺗﻛﺎﻟﻳﻑ‬
‫‪3‬‬
‫‪ .٧‬ﺇﺩﺍﺭﺓ ﺍﻟﻣﻭﺍﺭﺩ ﺍﻟﺑﺷﺭﻳﺔ‬
‫‪3‬‬
‫‪ .٨‬ﺇﺩﺍﺭﺓ ﺍﻟﻌﻼﻗﺎﺕ‬
‫‪3‬‬
‫‪ .٩‬ﺇﺩﺍﺭﺓ ﺍﺗﻔﺎﻗﻳﺎﺕ ﺍﻟﺧﺩﻣﺎﺕ‬
‫‪3‬‬
‫‪ .١٠‬ﺇﺩﺍﺭﺓ ﺍﻟﻣﺯﻭﺩﻳﻥ‬
‫‪3‬‬
‫‪ .١١‬ﺇﺩﺍﺭﺓ ﺍﻟﺟﻭﺩﺓ‬
‫‪3‬‬
‫‪ .١٢‬ﺇﺩﺍﺭﺓ ﺍﻟﻣﺧﺎﻁﺭ‬
‫‪3‬‬ ‫‪ .١٣‬ﺇﺩﺍﺭﺓ ﺍﻣﻥ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬
‫‪4‬‬

‫‪30‬‬ ‫ﺍﻟﺑﻧﺎء‪ ،‬ﺍﻻﻣﺗﻼﻙ ﻭﺍﻟﺗﻧﻔﻳﺫ )‪Build, acquire and implement (BAI‬‬

‫‪3‬‬ ‫‪ .١‬ﺇﺩﺍﺭﺓ ﺍﻟﺑﺭﺍﻣﺞ ﻭﺍﻟﻣﺷﺎﺭﻳﻊ‬

‫‪3‬‬ ‫‪ .٢‬ﺇﺩﺍﺭﺓ ﻧﻌﺭﻳﻑ ﺍﻟﻣﺗﻁﻠﺑﺎﺕ ﻭﺍﻻﺣﺗﻳﺎﺟﺎﺕ‬

‫‪(ISACA,‬‬ ‫)‪2013‬‬ ‫‪3‬‬ ‫‪ .٣‬ﺇﺩﺍﺭﺓ ﻋﻣﻠﻳﺔ ﺃﺧﺗﻳﺎﺭ ﻭﺑﻧﺎء ﺍﻟﺣﻠﻭﻝ‬

‫‪(Lobbad‬‬ ‫‪,‬‬ ‫)‪2014‬‬ ‫‪3‬‬ ‫‪ .٤‬ﺇﺩﺍﺭﺓ ﺍﻟﺗﻭﺍﻓﺭﻳﺔ ﻭﺍﻟﻁﺎﻗﺔ ﺍﻻﺳﺗﻳﻌﺎﺑﻳﺔ‬ ‫ﺇﻁﺎﺭ ﻋﻣﻝ‬
‫‪ .٥‬ﺇﺩﺍﺭﺓ ﺗﻣﻛﻳﻥ ﺍﻟﺗﻐﻳﻳﺭ ﺍﻟﻣﺅﺳﺳﻲ‬ ‫‪COBIT5‬‬
‫‪(Alramahi‬‬ ‫‪et‬‬ ‫‪al‬‬ ‫‪3‬‬
‫‪ .٦‬ﺇﺩﺍﺭﺓ ﺍﻟﺗﻌﺩﻳﻼﺕ‬
‫‪(Kovela & )٤,201‬‬ ‫‪3‬‬
‫‪ .٧‬ﺇﺩﺍﺭﺓ ﻗﺑﻭﻝ ﺍﻟﺗﻌﺩﻳﻝ ﻭﺍﻟﺗﺣﻭﻻﺕ‬
‫)‪Skok, 2015‬‬ ‫‪3‬‬
‫ﺇﺩﺍﺭﺓ ﺍﻟﻣﻌﺭﻓﺔ‬ ‫‪.٨‬‬
‫‪3‬‬
‫ﺇﺩﺍﺭﺓ ﺍﻟﻣﻭﺟﻭﺩﺍﺕ‬ ‫‪.٩‬‬
‫‪3‬‬
‫‪ .١٠‬ﺇﺩﺍﺭﺓ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬
‫‪3‬‬

‫‪18‬‬ ‫ﺍﻟﺗﻭﺻﻳﻝ‪ ،‬ﺍﻟﺧﺩﻣﺔ ﻭﺍﻟﺩﻋﻡ )‪Deliver, service and support (DSS‬‬

‫‪3‬‬ ‫‪ .١‬ﺇﺩﺍﺭﺓ ﻋﻣﻠﻳﺎﺕ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬

‫‪3‬‬ ‫‪ .٢‬ﺇﺩﺍﺭﺓ ﺍﻟﺧﺩﻣﺎﺕ ﺍﻟﻣﻁﻠﻭﺑﺔ ﻭﺍﻟﺣﻭﺍﺩﺙ‬

‫‪3‬‬ ‫‪ .٣‬ﺇﺩﺍﺭﺓ ﺍﻟﻣﺷﺎﻛﻝ‬

‫‪3‬‬ ‫‪ .٤‬ﺇﺩﺍﺭﺓ ﺍﻻﺳﺗﻣﺭﺍﺭﻳﺔ‬

‫‪ .٥‬ﺇﺩﺍﺭﺓ ﺧﺩﻣﺎﺕ ﺃﻣﻥ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬
‫‪3‬‬
‫‪ .٦‬ﺇﺩﺍﺭﺓ ﺿﻭﺍﺑﻁ ﺇﺟﺭﺍءﺍﺕ ﺍﻻﻋﻣﺎﻝ‬
‫‪3‬‬

‫ﺻﻔﺤﺔ ‪287‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫‪9‬‬ ‫ﺍﻟﻣﺭﺍﻗﺑﺔ‪ ،‬ﺍﻟﺗﻘﻳﻳﻡ ﻭﺍﻟﻘﻳﺎﺱ )‪Monito, evaluate and assesses (MEA‬‬

‫‪2‬‬ ‫‪ .١‬ﻣﺭﺍﻗﺑﺔ ﻭﺗﻘﻳﻳﻡ ﻭﻗﻳﺎﺱ ﺍﻻﺩﺍء ﻭﺍﻟﻣﻁﺎﺑﻘﺔ‬

‫‪3‬‬ ‫‪ .٢‬ﻣﺭﺍﻗﺑﺔ ﻭﺗﻘﻳﻳﻡ ﻭﻗﻳﺎﺱ ﻧﻅﺎﻡ ﺍﻟﺿﺑﻁ ﻭﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ‬

‫‪3‬‬ ‫‪ .٣‬ﺗﻘﻳﻳﻡ ﻭﻗﻳﺎﺱ ﺍﻻﻣﺗﺛﺎﻝ ﻟﻠﻣﺗﻁﻠﺑﺎﺕ ﺍﻟﺧﺎﺭﺟﻳﺔ‬

‫)‪(Haes et al, 2017‬‬ ‫‪4‬‬ ‫‪ .١‬ﺍﻻﺟﻬﺯﺓ ﻭﺍﻟﻣﻌﺩﺍﺕ ‪Hardware‬‬ ‫ﺗﻘﻧﻳﺎﺕ‬

‫‪(Sunthonwutinun‬‬ ‫‪4‬‬ ‫‪ .٢‬ﺍﻟﺑﺭﻣﺟﻳﺎﺕ ‪Software‬‬ ‫ﺍﻟﺻﻳﺭﻓﺔ‬

‫ﺍﻟﺣﺩﻳﺛﺔ‬
‫‪& Chooprayoon,‬‬ ‫‪4‬‬ ‫‪ .٣‬ﺷﺑﻛﺎﺕ ﺍﻻﺗﺻﺎﻝ ‪Communication Networks‬‬
‫‪4‬‬ ‫‪ .٤‬ﻗﻭﺍﻋﺩ ﺍﻟﺑﻳﺎﻧﺎﺕ ‪Database‬‬
‫‪4‬‬ ‫‪ .٥‬ﺍﻟﻣﻭﺍﺭﺩ ﺍﻟﺑﺷﺭﻱ )ﺍﻻﻓﺭﺍﺩ( ‪Human Resources‬‬

‫‪20‬‬

‫‪132‬‬ ‫ﺍﺟﻣﺎﻟﻲ ﻗﺎﺋﻣﺔ ﺍﻟﻔﺣﺹ‬

‫ﺍﻟﻣﺻﺩﺭ‪ :‬ﻣﻥ ﺃﻋﺩﺍﺩ ﺍﻟﺑﺎﺣﺙ ﺑﺎﻷﻓﺎﺩﺓ ﻣﻥ ﺍﻟﺩﺭﺍﺳﺎﺕ ﺍﻟﺳﺎﺑﻘﺔ‪.‬‬

‫ﻭﻗﺩ ﺧﺿﻌﺕ ﻗﺎﺋﻣﺔ ﺍﻟﻔﺣﺹ ﻟﻸﺧﺗﺑﺎﺭﺍﺕ ﺍﻵﺗﻳﺔ ﻟﻠﺗﺄﻛﺩ ﻣﻥ ﺻﺩﻗﻬﺎ ﻭﺛﺑﺎﺗﻬﺎ‪-:‬‬
‫ﺃ‪ -‬ﺍﻟﺻﺩﻕ ‪ : Validity‬ﺍﻟﺗﺄﻛﺩ ﻣﻥ ﻗﺩﺭﺓ ﺍﻟﻣﻘﻳﺎﺱ ﺍﻟﻣﺳﺗﺧﺩﻡ ﻋﻠﻰ ﻗﻳﺎﺱ ﻣﺎ ﻳﻧﺑﻐﻲ ﻗﻳﺎﺳﻪ ﻓﻌﻼً ‪ ،‬ﻭﻫﻭ ﻋﺭﺽ ﻓﻘﺭﺍﺗﻪ ﻋﻠﻰ‬
‫ﻣﺟﻣﻭﻋﺔ ﻣﻥ ﺍﻟﺧﺑﺭﺍء ﺑﺎﻻﺧﺗﺻﺎﺻﺎﺕ ﺍﻟﻣﻧﺎﺳﺑﺔ ﻭﺍﻟﺩﻗﻳﻘﺔ ﻻﺑﺩﺍء ﺃﺭﺍﺋﻬﻡ ﻭﻣﻼﺣﻅﺎﺗﻬﻡ ﻟﺗﻘﻳﻳﻡ ﻓﻘﺭﺍﺕ ﺍﻟﻣﻘﻳﺎﺱ ﻟﻠﺻﻔﺔ ﺍﻟﻣﺭﺍﺩ‬
‫ﻗﻳﺎﺳﻬﺎ‪ ،‬ﻭﻗﺩ ﻋﺩﺕ )‪ (check list‬ﺑﺎﻻﻋﺗﻣﺎﺩ ﻋﻠﻰ ﺍﻻﻫﺩﺍﻑ ﻭﺍﻻﻧﺷﻁﺔ ﺍﻟﺭﻗﺎﺑﻳﺔ ﻹﻁﺎﺭ ﻋﻣﻝ ‪ COBIT5‬ﺣﻳﺙ ﻋﺭﺿﺕ ﺃﺩﺍﺓ‬
‫ﺍﻟﺑﺣﺙ ﻋﻠﻰ ﻣﺟﻣﻭﻋﺔ ﻣﻥ ﺍﻟﺧﺑﺭﺍء ﺍﻟﻣﺣﻛﻣﻳﻥ )ﺍﻻﺳﺎﺗﺫﺓ ‪ ،‬ﺍﻟﻣﻬﻧﻳﻳﻥ( ﻭﺍﻟﺑﺎﻟﻎ ﻋﺩﺩﻫﻡ )‪ (15‬ﻣﺣﻛﻡ ﻭﻗﺩ ﺍﻟﺗﺯﻡ ﺍﻟﺑﺎﺣﺙ ﺑﺄﺟﺭﺍء‬
‫ﺟﻣﻳﻊ ﺍﻟﺗﻌﺩﻳﻼﺕ ﺍﻟﻣﻧﺎﺳﺑﺔ ﻭﺍﻷﺧﺫ ﺑﻣﻼﺣﻅﺎﺕ ﺍﻟﺧﺑﺭﺍء ﻭﺍﻗﺗﺭﺍﺣﺎﺗﻬﻡ ﺍﻟﻣﻬﻣﺔ ‪ ،‬ﻟﻳﻛﻭﻥ ﺍﻟﻣﻘﻳﺎﺱ ﺃﻛﺛﺭ ﻭﺿﻭﺣﺎ ً ﻭﻣﻼءﻣﺔ ﻟﺗﺣﻘﻳﻖ‬
‫ﺍﻟﻬﺩﻑ ﺍﻟﺫﻱ ﻭﺿﻊ ﻣﻥ ﺃﺟﻠﻪ‪.‬‬
‫ﺏ‪ -‬ﺍﻟﺛﺑﺎﺕ ‪ : Reliability‬ﺑﻬﺩﻑ ﺍﻟﺗﻭﺻﻝ ﺇﻟﻰ ﺩﻻﻻﺕ ﺍﻷﺩﺍﺓ ﻭﻓﺎﻋﻠﻳﺔ ﻓﻘﺭﺍﺗﻬﺎ‪ ،‬ﺗﻡ ﺍﺳﺗﺧﺩﺍﻡ ﻣﻌﺎﺩﻟﺔ ﻣﻌﺎﻣﻝ ﺇﺭﺗﺑﺎﻁ ﺃﻟﻔﺎ ﻛﺭﻭﻧﺑﺎﺥ‬
‫)‪ ،(Cronbach's Alpha‬ﻛﻣﺎ ﻣﺑﻳﻥ ﺍﻟﺟﺩﻭﻝ ﺍﺩﻧﺎﻩ )‪ (2‬ﻭﺍﻟﺫﻱ ﺗﺄﻛﺩ ﻣﻌﻪ ﺍﻷﺗﺳﺎﻕ ﺍﻟﺩﺍﺧﻠﻲ ﻟﻔﻘﺭﺍﺕ ﺍﻟﻣﻘﻳﺎﺱ ﻋﻠﻰ ﻣﺳﺗﻭﻯ‬
‫ﺍﻷﺑﻌﺎﺩ ﺟﻣﻳﻌﻬﺎ‪ ،‬ﺇﺫ ﺗﺯﺩﺍﺩ ﻗﻳﻣﺔ ﻫﺫﺍ ﺍﻟﻣﻌﺎﻣﻝ ﻛﻠﻣﺎ ﺍﺯﺩﺍﺩﺕ ﻓﻘﺭﺍﺕ ﻗﺎﺋﻣﺔ ﺍﻟﻔﺣﺹ‪ ،‬ﻭﻳﺯﺩﺍﺩ ﺍﻳﺿﺎ ً ﻛﻠﻣﺎ ﻛﺎﻧﺕ ﺇﺟﺎﺑﺎﺕ ﺍﻟﻌﻳﻧﺔ ﻣﺗﺑﺎﻳﻧﺔ‬
‫ﺍﻱ ﻏﻳﺭ ﻣﺗﺟﺎﻧﺳﺔ‪ ،( Judah, 2008: 298)،‬ﻭﺑﻣﺎ ﻳﺅﻛﺩ ﺍﻷﺗﺳﺎﻕ ﺍﻟﺩﺍﺧﻠﻲ ﻟﻠﻣﻘﻳﺎﺱ ﻭﺑﺎﻟﺗﺎﻟﻲ ﺛﺑﺎﺗﻪ ﺍﻟﻣﻁﻠﻭﺏ ﻓﻲ ﺣﺎﻝ ﺗﻛﺭﺍﺭ‬
‫ﺍﻷﺧﺗﺑﺎﺭ‪.‬‬
‫ﺟﺩﻭﻝ )‪ (٢‬ﻗﻳﻡ ﻣﻌﺎﻣﻝ ﺍﻟﺛﺑﺎﺕ ﻟﻛﻝ ﻣﺣﻭﺭ ﻣﻥ ﻣﺣﺎﻭﺭ ﻗﺎﺋﻣﺔ ﺍﻟﻔﺣﺹ‪ ،‬ﻭﺍﻟﺛﺑﺎﺕ ﺍﻟﻛﻠﻲ‬
‫ﻣﻌﺎﻣﻝ ﺃﻟﻔﺎ ﻛﺭﻭﻧﺑﺎﺥ‬ ‫ﻋﺩﺩ ﺍﻟﻌﺑﺎﺭﺍﺕ‬ ‫ﺍﻟﻣﺣﺎﻭﺭ‬
‫‪0.957‬‬ ‫‪15‬‬ ‫ﺍﻟﺗﻘﻳﻳﻡ ﺍﻟﺗﻭﺟﻳﺔ ﻭﺍﻟﻣﺭﺍﻗﺑﺔ‬

‫‪0.986‬‬ ‫‪40‬‬ ‫ﺍﻟﺗﻭﺍﻓﻖ ﺍﻟﺗﺧﻁﻳﻁ ﻭﺍﻟﺗﻧﻅﻳﻡ‬

‫‪0.987‬‬ ‫‪30‬‬ ‫ﺍﻟﺑﻧﺎء ﺍﻻﻣﺗﻼﻙ ﻭﺍﻟﺗﻧﻔﻳﺫ‬

‫‪0.976‬‬ ‫‪18‬‬ ‫ﺍﻟﺗﻭﺻﻳﻝ ﺍﻟﺧﺩﻣﺎﺕ ﺍﻟﺩﻋﻡ‬

‫‪0.967‬‬ ‫‪9‬‬ ‫ﺍﻟﻣﺭﺍﻗﺑﺔ ﺍﻟﺗﻘﻳﻳﻡ ﻭﺍﻟﻘﻳﺎﺱ‬

‫ﺻﻔﺤﺔ ‪288‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫‪0.995‬‬ ‫‪112‬‬ ‫ﻣﺟﺎﻻﺕ ﻣﺳﺗﻭﻯ ﺗﻁﺑﻳﻖ ﺍﻁﺎﺭ ﻋﻣﻝ ‪COBIT5‬‬

‫‪0.973‬‬ ‫‪٢٠‬‬ ‫ﺗﻘﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ‬

‫‪0.995‬‬ ‫‪١٣٢‬‬ ‫ﺍﻟﻛﻠﻲ‬

‫ﺕ‪ -‬ﺍﺧﺗﺑﺎﺭ ﺍﻟﺗﻭﺯﻳﻊ ﺍﻟﻁﺑﻳﻌﻲ‬

‫ﺍﻟﻣﺗﻐﻳﺭ ﺍﻟﺗﺎﺑﻊ ﻳﺗﻭﺯﻉ ﺗﻭﺯﻳﻌﺎ ً ﻁﺑﻳﻌﻳﺎ ً ﻛﻭﻥ ﺍﻥ ﺟﻣﻳﻊ ﺍﻻﺧﺗﺑﺎﺭﺍﺕ ﺍﻟﻣﻌﻠﻣﻳﺔ ﻣﺛﻝ ﺍﺭﺗﺑﺎﻁ ﺑﻳﺭﺳﻭﻥ ﺍﻭ ﺍﻻﻧﺣﺩﺍﺭ ﺍﻟﺧﻁﻲ ﺍﻟﺑﺳﻳﻁ‬
‫ﻳﺷﺗﺭﻁ ﺑﺎﻥ ﺗﻛﻭﻥ ﺍﻟﺑﻳﺎﻧﺎﺕ ﺟﻣﻳﻌﻬﺎ ﺗﺗﻭﺯﻉ ﺗﻭﺯﻳﻌﺎ ً ﻁﺑﻳﻌﻳﺎً‪ ،‬ﻭﻳﺑﻳﻥ ﺍﻟﺟﺩﻭﻝ )‪ ،(٣‬ﻧﺗﺎﺋﺞ ﺇﺧﺗﺑﺎﺭ ﺍﻟﺗﻭﺯﻳﻊ ﺍﻟﻁﺑﻳﻌﻲ ﻟﻠﺑﻳﺎﻧﺎﺕ ﺑﺄﺳﺗﺧﺩﺍﻡ‬
‫ﺇﺧﺗﺑﺎﺭ )‪ (Kolmogorov-Smirnov‬ﺍﻟﺗﻲ ﺗﺩﺧﻝ ﻓﻲ ﻧﻣﺎﺫﺝ ﺍﻻﻧﺣﺩﺍﺭ ‪،‬ﻭﻧﻼﺣﻅ ﻣﻥ ﺧﻼﻝ ﺍﻟﺟﺩﻭﻝ ﺑﺎﻥ ﻣﺳﺗﻭﻯ ﺍﻟﻣﻌﻧﻭﻳﺔ ﻟﻛﻝ ﻣﻥ‬
‫)ﺍﺑﻌﺎﺩ ﺗﻘﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ( ﻗﺩ ﺑﻠﻎ )‪ (0.949‬ﻭﻫﻲ ﺍﻛﺑﺭ ﻣﻥ ﻣﺳﺗﻭﻯ ﺍﻟﻣﻌﻧﻭﻳﺔ )‪ (%5‬ﻟﺫﺍ ﻧﻘﺑﻝ ﻓﺭﺿﻳﺔ ﺍﻟﻌﺩﻡ ﻟﻛﻭﻥ ﺍﻟﺑﻳﺎﻧﺎﺕ‬
‫ﺗﺧﺿﻊ ﻟﻠﺗﻭﺯﻳﻊ ﺍﻟﻁﺑﻳﻌﻲ‪.‬‬

‫) ﺍﻟﺟﺩﻭﻝ‪ (٣‬ﻧﺗﺎﺋﺞ ﺇﺧﺗﺑﺎﺭﺍﻟﺗﻭﺯﻳﻊ ﺍﻟﻁﺑﻳﻌﻲ‬

‫‪Kolmogorov-Smirnov‬‬ ‫ﻧﻭﻉ ﻭﻣﻌﺎﻟﻡ ﺍﻷﺧﺗﺑﺎﺭ‬

‫ﻣﻌﻧﻭﻳﺔ ﺍﻷﺧﺗﺑﺎﺭ‬ ‫ﻗﻳﻣﺔ ﺍﻟﻣﻌﻧﻭﻳﺔ‬ ‫ﺇﺣﺻﺎءﺓ ﺍﻷﺧﺗﺑﺎﺭ‬ ‫ﺍﻟﻣﺗﻐﻳﺭﺍﺕ ﻭﺃﺑﻌﺎﺩﻫﺎ‬

‫ﻏﻳﺭ ﻣﻌﻧﻭﻱ‬
‫‪0.949‬‬ ‫‪0.521‬‬ ‫ﺍﺑﻌﺎﺩ ﺗﻘﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ‬
‫)ﻳﺗﻭﺯﻉ ﻁﺑﻳﻌﻳﺎ ً(‬

‫ﺍﻟﻣﺻﺩﺭ‪:‬ﺍﻋﺩﺍﺩ ﺍﻟﺑﺎﺣﺙ ﺑﺎﻷﻓﺎﺩﺓ ﻣﻥ ﻣﺧﺭﺟﺎﺕ ﺍﻟﺑﺭﻧﺎﻣﺞ ﺍﻻﺣﺻﺎﺋﻲ )‪( SPSS-19‬‬

‫ﺳﺎﺑﻌﺎ ً‪ :‬ﻣﺟﺗﻣﻊ ﻭﻋﻳﻧﺔ ﺍﻟﺑﺣﺙ ‪Society and Sample Research‬‬

‫‪ -١‬ﻣﺟﺗﻣﻊ ﺍﻟﺑﺣﺙ‪ :‬ﻳﺗﻣﺛﻝ ﻣﺟﺗﻣﻊ ﺍﻟﺑﺣﺙ ﻓﻲ ﺍﻟﻣﺻﺎﺭﻑ ﺍﻟﻌﺭﺍﻗﻳﺔ ﺍﻟﻣﺳﺎﻫﻣﺔ ﺍﻟﺧﺎﺻﺔ ﺍﻟﻣﺩﺭﺟﺔ ﻓﻲ ﺳﻭﻕ ﺍﻟﻌﺭﺍﻕ ﻟﻸﻭﺭﺍﻕ ﺍﻟﻣﺎﻟﻳﺔ‪،‬‬
‫ﻭﺍﻟﺑﺎﻟﻎ ﻋﺩﺩﻫﺎ )‪ (37‬ﻣﺻﺭﻓﺎ ً ﻣﺳﺎﻫﻣﺎ ً ﺧﺎﺻﺎ ً ﻣﺩﺭﺟﺎ ً ﻓﻲ ﺳﻭﻕ ﺍﻟﻌﺭﺍﻕ ﻟﻼﻭﺭﺍﻕ ﺍﻟﻣﺎﻟﻳﺔ‪ ،‬ﻟﻐﺎﻳﺔ ‪.2018/12/31‬‬
‫‪ -٢‬ﻋﻳﻧﺔ ﺍﻟﺑﺣﺙ‪ :‬ﻓﻘﺩ ﺗﻡ ﺃﺧﺗﻳﺎﺭ ﺣﺟﻡ ﺍﻟﻌﻳﻧﺔ ﻟﺟﻣﻳﻊ ﺍﻟﻣﺻﺎﺭﻑ ﺍﻟﻌﺭﺍﻗﻳﺔ ﺍﻟﻣﺳﺎﻫﻣﺔ ﺍﻟﺧﺎﺻﺔ ﺍﻟﻣﺩﺭﺟﺔ ﻓﻲ ﺳﻭﻕ ﺍﻟﻌﺭﺍﻕ ﻟﻸﻭﺭﺍﻕ‬
‫ﺍﻟﻣﺎﻟﻳﺔ‪ ،‬ﻭﺗﻡ ﺍﻻﻋﺗﻣﺎﺩ ﻋﻠﻰ ﻋﻳﻧﺔ ﻣﻛﻭﻧﻪ ﻣﻥ )‪ (25‬ﻣﺻﺭﻓﺎ ً ﺗﺟﺎﺭﻳﺎ ً ﻣﺳﺎﻫﻣﺎ ً ﺧﺎﺻﺎ ً ﻣﺩﺭﺟﺎ ً ‪ ،‬ﻭﻗﺩ ﻛﺎﻧﺕ ﺍﻟﻌﻳﻧﺔ ﺗﻘﺎﺭﺏ )‪، (68%‬‬
‫ﻭﻳﻌﺭﺽ ﺍﻟﺟﺩﻭﻝ )‪ (٤‬ﻣﺻﺎﺭﻑ ﻋﻳﻧﺔ ﺍﻟﺑﺣﺙ ﺑﺎﻟﺗﺳﻠﺳﻝ )ﻣﻥ ‪ 1‬ﺍﻟﻰ ‪ (25‬ﻭﺃﺳﺗﺧﺩﻡ ﺍﻟﺑﺎﺣﺙ ﺭﻣﺯ ﺍﻟﻣﺻﺭﻑ ﻟﻠﺗﻌﺑﻳﺭ ﻋﻧﻬﺎ‪.‬‬
‫)ﺟﺩﻭﻝ ‪ (4‬ﺗﺳﻠﺳﻝ ﻣﺻﺎﺭﻑ ﻋﻳﻧﺔ ﺍﻟﺑﺣﺙ‬
‫ﺭﺍﺱ ﺍﻟﻣﺎﻝ )ﻣﻠﻳﺎﺭ‪/‬ﺩﻳﻧﺎﺭ(‬ ‫ﺭﻣﺯ ﺍﻟﻣﺻﺭﻑ‬ ‫ﺍﻟﺗﺳﻠﺳﻝ‬ ‫ﺭﺍﺱ ﺍﻟﻣﺎﻝ )ﻣﻠﻳﺎﺭ‪/‬ﺩﻳﻧﺎﺭ(‬ ‫ﺍﻟﺗﺳﻠﺳﻝ ﺭﻣﺯ ﺍﻟﻣﺻﺭﻑ‬

‫‪250‬‬ ‫‪BZII‬‬ ‫‪14‬‬ ‫‪250‬‬ ‫‪BINI‬‬ ‫‪1‬‬

‫‪250‬‬ ‫‪BSUC‬‬ ‫‪15‬‬ ‫‪250‬‬ ‫‪BASH‬‬ ‫‪2‬‬

‫‪250‬‬ ‫‪BBAY‬‬ ‫‪16‬‬ ‫‪250‬‬ ‫‪BELF‬‬ ‫‪3‬‬

‫‪250‬‬ ‫‪BMNS‬‬ ‫‪17‬‬ ‫‪300‬‬ ‫‪BGUC‬‬ ‫‪4‬‬

‫ﺻﻔﺤﺔ ‪289‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫‪250‬‬ ‫‪BIDB‬‬ ‫‪18‬‬ ‫‪250‬‬ ‫‪BJAB‬‬ ‫‪5‬‬

‫‪250‬‬ ‫‪BLAD‬‬ ‫‪19‬‬ ‫‪300‬‬ ‫‪BUND‬‬ ‫‪6‬‬

‫‪250‬‬ ‫‪BIIB‬‬ ‫‪20‬‬ ‫‪250‬‬ ‫‪BWOR‬‬ ‫‪7‬‬

‫‪250‬‬ ‫‪BIME‬‬ ‫‪21‬‬ ‫‪100‬‬ ‫‪BINT‬‬ ‫‪8‬‬

‫‪251‬‬ ‫‪BNAI‬‬ ‫‪22‬‬ ‫‪400‬‬ ‫‪BKUI‬‬ ‫‪9‬‬

‫‪250‬‬ ‫‪BRTB‬‬ ‫‪23‬‬ ‫‪255‬‬ ‫‪BCIH‬‬ ‫‪10‬‬

‫‪252‬‬ ‫‪BUOI‬‬ ‫‪24‬‬ ‫‪100‬‬ ‫‪BAIB‬‬ ‫‪11‬‬

‫‪250‬‬ ‫‪BTRU‬‬ ‫‪25‬‬ ‫‪207‬‬ ‫‪BEFI‬‬ ‫‪12‬‬

‫‪250‬‬ ‫‪BAAI‬‬ ‫‪13‬‬

‫ﺍﻟﻣﺻﺩﺭ‪ :‬ﺇﻋﺩﺍﺩ ﺍﻟﺑﺎﺣﺙ ﺑﺎﻹﻓﺎﺩﺓ ﻣﻥ ﺍﻟﺗﻘﺎﺭﻳﺭ ﺍﻟﺳﻧﻭﻳﺔ ﻟﻠﻣﺻﺎﺭﻑ‪.‬‬

‫ﺛﺎﻣﻧﺎ ً‪ :‬ﺍﻷﺳﺎﻟﻳﺏ ﺍﻻﺣﺻﺎﺋﻳﺔ ﺍﻟﻣﺳﺗﺧﺩﻣﺔ ﻓﻲ ﺍﻟﺑﺣﺙ ‪Statistical methods used in the Research‬‬
‫ﺍﻷﺩﻭﺍﺕ ﺍﻹﺣﺻﺎﺋﻳﺔ ﺍﻟﻣﻼﺋﻣﺔ ﻟﺗﺣﻠﻳﻝ ﻭﻣﻌﺎﻟﺟﺔ ﺍﻟﺑﻳﺎﻧﺎﺕ ﺍﺳﺗﺧﺩﻡ ﺍﻟﺑﺎﺣﺙ ﺑﺭﻧﺎﻣﺞ ﺍﻟﺣﺯﻣﺔ ﺍﻹﺣﺻﺎﺋﻳﺔ ﻟﻠﻌﻠﻭﻡ ﺍﻻﺟﺗﻣﺎﻋﻳﺔ‬
‫)‪ ،(SPSS-19‬ﻭﺑﺭﻧﺎﻣﺞ ‪ Microsoft Excel‬ﻟﻠﻌﻣﻠﻳﺎﺕ ﺍﻟﺣﺳﺎﺑﻳﺔ‪Al-Jadri & Abu Helou,2009: 377-) ،‬‬
‫‪: (378‬‬
‫‪ -١‬ﺍﻟﻭﺳﻁ ﺍﻟﺣﺳﺎﺑﻲ ‪ :Arithmetic Mean‬ﻳﺳﺗﺧﺩﻡ ﻓﻲ ﺣﺳﺎﺏ ﻣﺗﻭﺳﻁ ﺇﺟﺎﺑﺎﺕ ﺃﻓﺭﺍﺩ ﺍﻟﻌﻳﻧﺔ ﻭﻣﻌﺭﻓﺔ ﻣﺳﺗﻭﻯ ﺍﻟﻣﺗﻐﻳﺭﺍﺕ‬
‫ﻷﻏﺭﺍﺽ ﺍﻟﺗﺣﻠﻳﻝ ﻭﺍﻟﻣﻘﺎﺭﻧﺔ‪.‬‬
‫‪ -٢‬ﺍﻻﻧﺣﺭﺍﻑ ﺍﻟﻣﻌﻳﺎﺭﻱ ‪ :Standard Deviation‬ﻳﺳﺗﻌﻣﻝ ﻟﻣﻌﺭﻓﺔ ﺍﻻﻧﺳﺟﺎﻡ ﺃﻭ ﺍﻟﺗﺷﺗﺕ ﻓﻲ ﺇﺟﺎﺑﺎﺕ ﺃﻓﺭﺍﺩ ﺍﻟﻌﻳﻧﺔ ‪ ،‬ﻭﻳﺳﺗﻔﺎﺩ‬
‫ﻣﻧﻪ ﻷﻏﺭﺍﺽ ﺍﻟﺗﺣﻠﻳﻝ ﻭﺍﻟﻣﻘﺎﺭﻧﺔ‪.‬‬
‫‪ -٣‬ﻣﻌﺎﻣﻝ ﺍﻻﺧﺗﻼﻑ ‪ :Coefficient of Variation‬ﻟﺗﺣﺩﻳﺩ ﺍﻟﻣﺗﻐﻳﺭﺍﺕ ﺍﻷﻛﺛﺭ ﺃﻫﻣﻳﺔ ﻭﺍﻟﻣﺗﻐﻳﺭﺍﺕ ﺍﻷﻛﺛﺭ ﺗﻣﺎﺛﻼً ﺃﻭ ﺗﺟﺎﻧﺱ‪.‬‬
‫‪ -٤‬ﺃﺧﺗﺑﺎﺭ )‪ :(t‬ﻻﺧﺗﺑﺎﺭ ﻣﻌﻧﻭﻳﺔ ﻣﻌﺎﻣﻼﺕ ﺍﻟﻣﺗﻐﻳﺭﺍﺕ ﺍﻟﻣﺳﺗﻘﻠﺔ ﻛﻝ ﻋﻠﻰ ﺣﺩﺓ ‪ ،‬ﻭﺗﻡ ﺍﻟﺗﻭﺻﻝ ﺍﻟﻳﻪ ﺑﺄﺳﻠﻭﺏ ﺍﻻﻧﺣﺩﺍﺭ ﺍﻟﺑﺳﻳﻁ‪.‬‬
‫‪ -٥‬ﺃﺧﺗﺑﺎﺭ )‪ :(f‬ﻻﺧﺗﺑﺎﺭ ﻣﻌﻧﻭﻳﺔ ﻣﻌﺎﻣﻝ ﻧﻣﺎﺫﺝ ﺍﻻﻧﺣﺩﺍﺭ‪.‬‬
‫ﺗﺎﺳﻌﺎ ً‪ :‬ﺣﺩﻭﺩ ﺍﻟﺩﺭﺍﺳﺔ ‪limits of the study‬‬
‫‪ -١‬ﺍﻟﺣﺩﻭﺩ ﺍﻟﻣﻭﺿﻭﻋﻳﺔ‪ :‬ﺗﺗﺣﺩﺩ ﺍﻟﺑﺣﺙ ﻣﻭﺿﻭﻋﻳﺎ ً ﺑﻣﺎ ﺗﺣﻣﻠﻪ ﻣﻥ ﻫﺩﻑ ﻓﻲ ﻗﻳﺎﺱ ﺗﻘﻧﻳﺎﺕ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻓﻲ ﻅﻝ ﺍﻟﺗﺄﺛﻳﺭ‬
‫ﺍﻟﻣﺗﻭﻗﻊ ﻟﺗﻁﺑﻳﻖ ﺇﻁﺎﺭ ﻋﻣﻝ ‪ COBIT5‬ﻟﻠﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ‪ ،‬ﺣﻳﺙ ﺗﺟﺳﺩﺕ ﺑﺎﻟﻣﺗﻐﻳﺭﺍﺕ ﺍﻻﺗﻳﺔ‪ :‬ﻣﺟﺎﻻﺕ ﺇﻁﺎﺭ ﻋﻣﻝ ‪COBIT5‬‬
‫ﻟﻠﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻭﻣﻛﻭﻧﺎﺕ ﺗﻛﻧﻠﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪.‬‬
‫‪ -٢‬ﺍﻟﺣﺩﻭﺩ ﺍﻟﺯﻣﺎﻧﻳﺔ‪ :‬ﺍﻟﻣﺩﺓ ﺍﻟﺯﻣﻧﻳﺔ ﺍﻟﻼﺯﻣﺔ ﻷﻋﺩﺍﺩ ﻭﺗﺣﺿﻳﺭ ﺍﻟﺟﺎﻧﺏ ﺍﻟﺗﻁﺑﻳﻘﻲ ﻟﻠﺑﺣﺙ ﻓﻲ ﺍﻟﻣﺻﺎﺭﻑ ﺍﻟﻌﺭﺍﻗﻳﺔ ﺍﻟﻣﺳﺎﻫﻣﺔ‬
‫ﺍﻟﺧﺎﺻﺔ ﺍﻟﻣﺩﺭﺟﺔ ﻓﻲ ﺳﻭﻕ ﺍﻟﻌﺭﺍﻕ ﻟﻸﻭﺭﺍﻕ ﺍﻟﻣﺎﻟﻳﺔ ﺿﻣﻥ ﺍﻟﻘﻁﺎﻉ ﺍﻟﻣﺎﻟﻲ ‪ ،‬ﻟﻠﻔﺗﺭﺓ ﻣﻥ )‪ 2019/4/١‬ﺍﻟﻰ ‪.(2019/7/1‬‬
‫‪ -٣‬ﺍﻟﺣﺩﻭﺩ ﺍﻟﻣﻛﺎﻧﻳﺔ‪ :‬ﻁﺑﻘﺕ ﺍﻟﺑﺣﺙ ﺑﺎﻋﺗﻣﺎﺩ ﻣﺧﻁﻁﻬﺎ ﺍﻻﻓﺗﺭﺍﺿﻲ ﻓﻲ ﺍﻟﻣﺻﺎﺭﻑ ﺍﻟﻌﺭﺍﻗﻳﺔ ﺍﻟﻣﺳﺎﻫﻣﺔ ﺍﻟﺧﺎﺻﺔ ﺍﻟﻣﺩﺭﺟﺔ ﻓﻲ ﺳﻭﻕ‬
‫ﺍﻟﻌﺭﺍﻕ ﻟﻸﻭﺭﺍﻕ ﺍﻟﻣﺎﻟﻳﺔ ﺿﻣﻥ ﺍﻟﻘﻁﺎﻉ ﺍﻟﻣﺎﻟﻲ ﻓﻲ ﺍﻟﻌﺎﺻﻣﺔ ﺑﻐﺩﺍﺩ ﺣﺻﺭﺍً‪.‬‬

‫ﺻﻔﺤﺔ ‪290‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫‪ -٤‬ﺍﻟﺣﺩﻭﺩ ﺍﻟﺑﺷﺭﻳﺔ‪ :‬ﺍﺗﻣﺎﻡ ﺍﻧﺟﺎﺯ ﻓﻘﺭﺍﺕ ﻗﺎﺋﻣﺔ ﺍﻟﻔﺣﺹ ﺳﻳﻛﻭﻥ ﻣﻊ ﺍﻟﻣﺳﺅﻭﻟﻳﻥ ﻭﺍﻟﻘﺎﺋﻣﻳﻥ ﻋﻠﻰ ﻧﻅﺎﻡ ﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻭﻣﺳﺅﻭﻟﻲ‬
‫)‪ (IT‬ﻓﻲ ﺍﻟﻣﺻﺎﺭﻑ ﺍﻟﻌﺭﺍﻗﻳﺔ ﺍﻟﻣﺳﺎﻫﻣﺔ ﺍﻟﺧﺎﺻﺔ ﺍﻟﻣﺩﺭﺟﺔ ﻓﻲ ﺳﻭﻕ ﺍﻟﻌﺭﺍﻕ ﻟﻸﻭﺭﺍﻕ ﺍﻟﻣﺎﻟﻳﺔ ﺿﻣﻥ ﺍﻟﻘﻁﺎﻉ ﺍﻟﻣﺎﻟﻲ‪.‬‬
‫ﺍﻟﺩﺭﺍﺳﺎﺕ ﺍﻟﺳﺎﺑﻘﺔ‬
‫‪ -١‬ﺩﺭﺍﺳﺎﺕ ﻋﺭﺑﻳﺔ‬
‫‪ -١‬ﺩﺭﺍﺳﺔ )‪(Al-Obeidi , 2014‬‬

‫ﺗﻁﻭﻳﺭ ﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻟﻣﻭﺍﺟﻬﺔ ﻣﺧﺎﻁﺭ ﺗﻘﻧﻳﺔ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺑﺎﺳﺗﻌﻣﺎﻝ ﺍﻁﺎﺭ ‪ :COBIT‬ﺩﺭﺍﺳﺔ ﺗﻁﺑﻳﻘﻳﺔ ﻓﻲ ﻣﺻﺭﻑ ﺑﻐﺩﺍﺩ‪.‬‬ ‫ﺍﻟﻌﻧﻭﺍﻥ‬

‫ﺩﺭﺍﺳﺔ ﻭﺗﻭﺿﻳﺢ ﺍﻟﺗﻐﻳﻳﺭﺍﺕ ﺍﻟﺗﻲ ﻁﺭﺃﺕ ﻋﻠﻰ ﻣﻔﻬﻭﻡ ﻭﻣﻛﻭﻧﺎﺕ ﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻣﻥ ﺧﻼﻝ ﺍﻻﻁﺭ ﺍﻟﺣﺩﻳﺛﺔ ﺍﻟﺧﺎﺻﺔ ﺑﻬﺎ‪ ،‬ﻭﺗﻭﺿﻳﺢ‬
‫ﺍﻟﻬﺩﻑ ﻣﻥ ﺍﻟﺩﺭﺍﺳﺔ‬
‫ﺍﻟﻣﺧﺎﻁﺭ ﻭﺍﻟﺗﻬﺩﻳﺩﺍﺕ ﺍﻟﺗﻲ ﺗﻭﺍﺟﻪ ﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻓﻲ ﺑﻳﺋﺔ ﺗﻘﻧﻳﺔ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪ ،‬ﻭﻛﺫﻟﻙ ﺗﺣﺩﻳﺩ ﻣﺗﻁﻠﺑﺎﺕ ﺍﺳﺗﻌﻣﺎﻝ ﺇﻁﺎﺭ ‪.COBIT‬‬

‫ﺗﺻﻣﻳﻡ ﺍﺳﺗﻣﺎﺭﺓ ﻟﻔﺣﺹ ﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﺑﺣﺳﺏ ﻣﺗﻁﻠﺑﺎﺕ ﺇﻁﺎﺭ ‪ ،COBIT‬ﻭﺍﻋﺗﻣﺩ ﺍﻟﺑﺎﺣﺙ ﺍﻟﻣﺗﻭﺳﻁ ﺍﻟﺣﺳﺎﺑﻲ ﻭﺍﻻﻧﺣﺭﺍﻑ‬
‫ﻭﺍﻻﺳﺎﻟﻳﺏ‬ ‫ﺍﻻﺩﻭﺍﺕ‬
‫ﺍﻟﻣﻌﻳﺎﺭﻱ ﻭﺍﻻﺭﺗﺑﺎﻁ ﺍﻟﺑﺳﻳﻁ ﺑﻳﺭﺳﻭﻥ ﻟﻐﺭﺽ ﺍﺟﺭﺍء ﺍﻟﺗﺣﻠﻳﻝ ﺍﻻﺣﺻﺎﺋﻲ ﻹﺟﺎﺑﺎﺕ ﺃﻓﺭﺍﺩ ﺍﻟﻌﻳﻧﺔ‪ ،‬ﻓﺿﻼً ﻋﻥ ﺍﺳﺗﺧﺩﺍﻡ ﺍﺧﺗﺑﺎﺭ ‪ t‬ﻟﻘﻳﺎﺱ‬
‫ﺍﻻﺣﺻﺎﺋﻳﺔ‬
‫ﻣﻌﻧﻭﻳﺔ ﺍﻟﻭﺳﻁ ﺍﻟﺣﺳﺎﺑﻲ‪.‬‬

‫ﻣﺻﺭﻑ ﺑﻐﺩﺍﺩ‪ ،‬ﻭﻫﻭ ﺍﺣﺩ ﺍﻟﺷﺭﻛﺎﺕ ﺍﻟﻣﺳﺎﻫﻣﺔ ﻓﻲ ﺍﻟﻌﺭﺍﻕ‪ ،‬ﻛﻣﺟﺗﻣﻊ ﺩﺭﺍﺳﺔ‪.‬‬ ‫ﻣﺟﺗﻣﻊ ﻭﻋﻳﻧﺔ ﺍﻟﺩﺭﺍﺳﺔ‬

‫ﻭﺟﻭﺩ ﺗﻛﺎﻣﻝ ﺑﻳﻥ ﺇﻁﺎﺭ ‪ COSO‬ﻟﻠﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻭﺇﻁﺎﺭ ‪ ،COBIT‬ﻭﺗﻌﺩ ﺣﻭﻛﻣﺔ ﺗﻘﻧﻳﺔ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺟﺯء ﻣﻥ ﺣﻭﻛﻣﺔ ﺍﻟﺷﺭﻛﺎﺕ‬
‫ﻭﺗﺳﻬﻡ ﻓﻲ ﺍﻟﺭﻗﺎﺑﺔ ﻋﻠﻰ ﺗﻘﻧﻳﺔ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﺍﺩﺍﺭﺓ ﺍﻟﻣﺧﺎﻁﺭ ﺑﺷﻛﻝ ﺍﻓﺿﻝ‪،‬ﻳﺣﺗﻭﻱ ﺇﻁﺎﺭ ‪ COBIT‬ﻋﻠﻰ ﻣﺟﻣﻭﻋﺔ ﻣﻥ ﺍﻟﻣﻔﺎﻫﻳﻡ‬
‫ﻭﺍﻟﻣﺑﺎﺩﺉ ﻭﺍﻟﻣﺟﺎﻻﺕ ﻭﺍﻻﻧﺷﻁﺔ ﺍﻟﺭﻗﺎﺑﻳﺔ ﺍﻟﺗﻲ ﻳﻣﻛﻥ ﺍﺳﺗﻌﻣﺎﻟﻬﺎ ﻓﻲ ﺗﻁﻭﻳﺭ ﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻭﺣﻭﻛﻣﺔ ﺗﻘﻧﻳﺔ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪ ،‬ﻫﻧﺎﻙ ﺗﻁﺑﻳﻖ‬ ‫ﺍﻻﺳﺗﻧﺗﺎﺟﺎﺕ‬
‫ﺑﺷﻛﻝ ﻛﺑﻳﺭ ﻟﻸﻧﺷﻁﺔ ﺍﻟﺭﻗﺎﺑﻳﺔ‪ ،‬ﺍﻥ ﺭﺑﻁ ﺍﻻﻧﺷﻁﺔ ﺍﻟﺭﻗﺎﺑﻳﺔ ﻹﻁﺎﺭ ‪ COBIT‬ﺑﻧﻣﻭﺫﺝ ﻧﺿﺞ ﺍﻟﻘﺩﺭﺓ ﻳﺳﺎﻋﺩ ﺇﺩﺍﺭﺓ ﺍﻟﻣﻧﻅﻣﺔ ﻋﻠﻰ ﻣﻌﺭﻓﺔ‬
‫ﺩﺭﺟﺔ ﺗﻁﺑﻳﻖ ﺍﻻﻧﺷﻁﺔ ﺍﻟﺭﻗﺎﺑﻳﺔ ﻭﺑﺎﻟﺗﺎﻟﻲ ﺍﻟﻌﻣﻝ ﻋﻠﻰ ﺗﻁﻭﻳﺭﻫﺎ ﺑﺣﻳﺙ ﺗﺳﺗﻁﻳﻊ ﺍﻟﺣﺩ ﻣﻥ ﻣﺧﺎﻁﺭ ﺗﻘﻧﻳﺔ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪.‬‬

‫‪ -٢‬ﺩﺭﺍﺳﺎﺕ ﺍﺟﻧﺑﻳﺔ‬
‫‪-Study (Lubbad, 2014)٢‬‬

‫‪Towards an Abbreviated Model of IT governance for Palestinian government sector‬‬

‫‪According to COBIT5 framework‬‬ ‫ﺍﻟﻌﻧﻭﺍﻥ‬

‫ﻧﺣﻭ ﻧﻣﻭﺫﺝ ﻣﺧﺗﺻﺭ ﻹﺩﺍﺭﺓ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻟﻠﻘﻁﺎﻉ ﺍﻟﺣﻛﻭﻣﻲ ﺍﻟﻔﻠﺳﻁﻳﻧﻲ ﻭﻓﻘﺎ ً ﻹﻁﺎﺭ ‪COBIT5‬‬
‫ﺗﺣﺩﻳﺩ ﻣﻔﺎﻫﻳﻡ ﺣﻭﻛﻣﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ‪ ،‬ﻭﺍﻟﻣﺟﺎﻻﺕ ﻭﺍﻟﺭﺑﻁ ﻣﻊ ﺣﻭﻛﻣﺔ ﺍﻟﺷﺭﻛﺎﺕ ﻭﺇﺩﺍﺭﺓ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪ ،‬ﺍﻟﺗﺣﻘﻖ ﻣﻥ‬
‫ﺍﺳﺗﺧﺩﺍﻡ ﺍﻷﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﻳﺔ ﻟﻠﻌﻣﻠﻳﺎﺕ ﻋﺎﻟﻳﺔ ﺍﻟﻣﺳﺗﻭﻯ ‪ COBIT‬ﻛﺄﺳﺎﺱ ﻹﻁﺎﺭ ﺣﻭﻛﻣﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪ ،‬ﺍﻗﺗﺭﺍﺡ ﻧﻣﻭﺫﺝ‬ ‫ﺍﻟﻬﺩﻑ ﻣﻥ ﺍﻟﺩﺭﺍﺳﺔ‬
‫ﻣﺧﺗﺻﺭ ﻟﺣﻭﻛﻣﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﻓﻘًﺎ ﻟـ ‪ ،COBIT5‬ﺩﺭﺍﺳﺔ ﻣﺭﺟﻌﻳﺔ ﻟﺗﻧﻔﻳﺫ ﺍﻟﺣﻛﻡ ﺍﻟﺭﺷﻳﺩ ﻟﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪.‬‬

‫ﺍﺳﺗﺧﺩﻣﺕ ﺍﻟﺩﺭﺍﺳﺔ ﺍﻻﺳﺗﺑﻳﺎﻥ ﻛﺄﺩﺍﺓ ﻟﺟﻣﻊ ﺍﻟﺑﻳﺎﻧﺎﺕ‪ ،‬ﺗﻡ ﺗﺣﻠﻳﻝ ﺍﻟﻣﺩﺧﻼﺕ ﺑﺎﺳﺗﺧﺩﺍﻡ ﺍﻟﺣﺯﻣﺔ ﺍﻹﺣﺻﺎﺋﻳﺔ ﻟﻠﻌﻠﻭﻡ ﺍﻻﺟﺗﻣﺎﻋﻳﺔ ) ‪SPSS‬‬ ‫ﻭﺍﻻﺳﺎﻟﻳﺏ‬ ‫ﺍﻻﺩﻭﺍﺕ‬
‫‪ ،(18‬ﻭﻓﻖ ﻣﻘﻳﺎﺱ ﻟﻛﻳﺭﺕ‪.‬‬ ‫ﺍﻻﺣﺻﺎﺋﻳﺔ‬

‫ﺗﻛﻭﻥ ﻣﺟﺗﻣﻊ ﺍﻟﺩﺭﺍﺳﺔ ﻣﻥ ﻣﺩﻳﺭﻱ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻓﻲ ﺍﻟﻣﻌﺎﻫﺩ ﺍﻟﺣﻛﻭﻣﻳﺔ ﺍﻟﻔﻠﺳﻁﻳﻧﻳﺔ ﺣﻳﺙ ﺗﻡ ﺗﻁﺑﻳﻖ ﺍﻟﺩﺭﺍﺳﺔ ﻋﻠﻰ ﺍﻟﻘﻁﺎﻉ‬
‫ﻣﺟﺗﻣﻊ ﻭﻋﻳﻧﺔ ﺍﻟﺩﺭﺍﺳﺔ‬
‫ﺍﻟﺣﻛﻭﻣﻲ ﺍﻟﻔﻠﺳﻁﻳﻧﻲ ﻓﻲ ﻗﻁﺎﻉ ﻏﺯﺓ ‪.‬‬
‫ﺩﺭﺍﺳﺔ ﺍﻟﻌﻣﻠﻳﺎﺕ ﺭﻓﻳﻌﺔ ﺍﻟﻣﺳﺗﻭﻯ ﺫﺍﺕ ﺍﻷﻭﻟﻭﻳﺔ ﻹﺩﺍﺭﺓ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪ ،‬ﻭﺍﻗﺗﺭﺍﺡ ﻧﻣﻭﺫﺝ ﻣﺧﺗﺻﺭ ﻟﺣﻭﻛﻣﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ‬
‫ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﻓﻘًﺎ ﻟـ ‪ COBIT5‬ﺍﻟﺗﻲ ﺗﻧﻁﺑﻖ ﻋﻠﻰ ﺍﻟﻘﻁﺎﻉ ﺍﻟﺣﻛﻭﻣﻲ‪،‬ﺍﺳﺗﺧﻠﺻﺕ ﺍﻟﺩﺭﺍﺳﺔ ﺗﻌﺭﻳﻔﻬﺎ ﻟﺣﻭﻛﻣﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ‪،‬‬
‫ﺍﻻﺳﺗﻧﺗﺎﺟﺎﺕ‬
‫ﻭﻫﻲ‪:‬‬
‫"ﻣﺳﺅﻭﻟﻳﺔ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﻠﻳﺎ ﻭﺍﻟﺗﻧﻔﻳﺫﻳﺔ ﻋﻥ ﻣﻭﺍءﻣﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﺩﻣﺟﻬﺎ ﻣﻊ ﺍﻷﻋﻣﺎﻝ ﺍﻟﺗﺟﺎﺭﻳﺔ ﻟﺗﻣﻛﻳﻥ ﺍﻟﻣﻧﻅﻣﺔ ﻣﻥ ﺗﺣﻘﻳﻖ‬

‫ﺻﻔﺤﺔ ‪291‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫ﺃﻫﺩﺍﻓﻬﺎ ﻭﺍﺳﺗﺭﺍﺗﻳﺟﻳﺎﺗﻬﺎ ﻣﻥ ﺧﻼﻝ ﺍﻻﺳﺗﺧﺩﺍﻡ ﺍﻟﻛﻔﻭء ﻭﺍﻟﻔﻌﺎﻝ ﻟﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ"‪ ،‬ﻭﺃﻭﺻﺕ ﺍﻋﺗﻣﺎﺩ ﺗﻁﺑﻳﻖ ﻧﻣﻭﺫﺝ ﻟﺣﻭﻛﻣﺔ‬
‫ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﻓﻘﺎ ﻟﻠﻧﻣﻭﺫﺝ ﺍﻟﻣﻘﺗﺭﺡ ﻓﻲ ﻫﺫﻩ ﺍﻟﺩﺭﺍﺳﺔ‪.‬‬

‫‪-Study (Alramahi et al, 2014)٣‬‬

‫‪Information Technology Governance Control Level in Jordanian Banks Using: Control‬‬

‫‪Objectives for Information and Related Technology (COBIT5).‬‬
‫ﺍﻟﻌﻧﻭﺍﻥ‬
‫ﻣﺳﺗﻭﻯ ﺍﻟﺗﺣﻛﻡ ﻓﻲ ﺣﻭﻛﻣﺔ ﺗﻘﻧﻳﺔ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻓﻲ ﺍﻟﺑﻧﻭﻙ ﺍﻷﺭﺩﻧﻳﺔ ﺑﺎﺳﺗﺧﺩﺍﻡ‪ :‬ﺃﻫﺩﺍﻑ ﺍﻟﺗﺣﻛﻡ ﻓﻲ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﺍﻟﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺫﺍﺕ ﺍﻟﺻﻠﺔ‬
‫ﻛﻭﺑﺕ ‪. ٥‬‬
‫ﺗﻬﺩﻑ ﺍﻟﺩﺭﺍﺳﺔ ﺍﻟﻰ ﺍﻟﺑﺣﺙ ﻭﺗﻁﻭﻳﺭ ﻭﻧﺷﺭ ﻭﺗﻌﺯﻳﺯ ﻣﺟﻣﻭﻋﺔ ﺩﻭﻟﻳﺔ ﻣﻭﺛﻭﻗﺔ ﻭﻣﺣﺩﺩﺓ ﻣﻥ ﺃﻫﺩﺍﻑ ﺍﻟﻣﺭﺍﻗﺑﺔ ﻓﻲ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬
‫ﺍﻟﻣﻘﺑﻭﻟﺔ ﻋﻣﻭﻣﺎ ً ﻟﻼﺳﺗﺧﺩﺍﻡ ﺍﻟﻳﻭﻣﻲ ﻣﻥ ﻗﺑﻝ ﻣﺩﻳﺭﻱ ﺍﻷﻋﻣﺎﻝ ﻭﻣﺣﺗﺭﻓﻲ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﻣﺣﺗﺭﻓﻲ ﺍﻻﻣﺗﺛﺎﻝ‪ ،‬ﺣﻳﺙ ﻳﺗﻛﻭﻥ‬
‫ﺍﻟﺗﻭﺟﻪ ﺍﻟﺗﺟﺎﺭﻱ ﻟـ ‪ COBIT‬ﻣﻥ ﺭﺑﻁ ﺃﻫﺩﺍﻑ ﺍﻟﻌﻣﻝ ﺑﺄﻫﺩﺍﻑ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪ ،‬ﻭﺗﻭﻓﻳﺭ ﻧﻣﺎﺫﺝ ﻟﻠﻣﻘﺎﻳﻳﺱ ﻭﻧﺿﺟﻬﺎ ﻟﻘﻳﺎﺱ ﻣﺩﻯ‬
‫ﺍﻟﻬﺩﻑ ﻣﻥ ﺍﻟﺩﺭﺍﺳﺔ‬
‫ﺗﺣﻘﻳﻘﻬﺎ‪ ،‬ﻣﻥ ﺃﺟﻝ ﺗﻘﻳﻳﻡ ﺩﺭﺟﺔ ﺗﻠﺑﻳﺔ ﻣﺻﺎﺩﺭ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻟﻣﺗﻁﻠﺑﺎﺕ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺍﻟﺧﺎﺻﺔ ﺑﺎﻟﻣﺅﺳﺳﺔ ﻭﻗﻳﺎﺱ ﺗﺄﺛﻳﺭ ﻛﻔﺎءﺓ‬
‫ﻭﻓﺎﻋﻠﻳﺔ ﻫﺫﻩ ﺍﻻﻫﺩﺍﻑ‪ ،‬ﻓﺿﻼً ﻋﻥ ﺍﻟﺳﺭﻳﺔ ﻭﺍﻟﻭﺟﻭﺩ ﻭﺗﻭﺍﻓﻖ ﺍﻻﻟﺗﺯﺍﻡ ﻭﻣﻭﺛﻭﻗﻳﺔ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻟﻌﻣﻠﻳﺎﺕ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪،‬‬
‫‪.COBIT‬‬

‫ﺗﺗﺑﻊ ﻫﺫﻩ ﺍﻟﺩﺭﺍﺳﺔ ﻣﻧﻬﺟﺎ ً ﻛﻣﻳﺎ ً ﻣﻥ ﺧﻼﻝ ﺍﺧﺗﺑﺎﺭ ﺗﻁﺑﻳﻖ ﺇﻁﺎﺭ ‪ COBIT5‬ﻓﻲ ﺍﻟﺑﻧﻭﻙ ﺍﻷﺭﺩﻧﻳﺔ‪ ،‬ﻣﻥ ﺧﻼﻝ ﺍﺳﺗﺑﻳﺎﻥ ﻭﺯﻉ ﻋﻠﻰ ﻛﻝ ﻣﻥ‬
‫ﺍﻟﻣﺩﻳﺭﻳﻥ )ﺍﻟﺗﺩﻗﻳﻖ ﺍﻟﺩﺍﺧﻠﻲ‪ ،‬ﻭﻗﺳﻡ ﺍﻻﻣﺗﺛﺎﻝ‪ ،‬ﻭﻧﻅﻡ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﺗﻡ ﺍﺳﺗﺧﺩﺍﻡ ﺑﻌﺽ ﺍﻷﺳﺎﻟﻳﺏ ﺍﻹﺣﺻﺎﺋﻳﺔ ﻣﻥ ﺧﻼﻝ ﺑﺭﻧﺎﻣﺞ ﺍﻟﺣﺯﻣﺔ‬
‫ﻭﺍﻻﺳﺎﻟﻳﺏ‬ ‫ﺍﻻﺩﻭﺍﺕ‬
‫ﺍﻹﺣﺻﺎﺋﻳﺔ ﻟﻠﻌﻠﻭﻡ ﺍﻻﺟﺗﻣﺎﻋﻳﺔ )‪ :(SPSS‬ﻣﻌﺎﻣﻝ ﺃﻟﻔﺎ ﻛﺭﻭﻧﺑﺎﺥ‪ ،‬ﺍﻟﺗﺭﺩﺩﺍﺕ ﻭﺍﻟﻧﺳﺏ ﺍﻟﻣﺋﻭﻳﺔ‪ ،‬ﺍﻟﻣﺗﻭﺳﻁ ﺍﻟﺣﺳﺎﺑﻲ‪ ،‬ﺍﻻﻧﺣﺭﺍﻑ‬
‫ﺍﻻﺣﺻﺎﺋﻳﺔ‬
‫ﺍﻟﻣﻌﻳﺎﺭﻱ‪ ،‬ﺍﺧﺗﺑﺎﺭ ﻣﻌﺎﻣﻝ ﺗﺿﺧﻡ ﺍﻟﺗﺑﺎﻳﻥ‪ ،‬ﺍﺧﺗﺑﺎﺭ ﻛﻭﻟﻣﻭﺟﻭﺭﻭﻑ‪-‬ﺳﻣﻳﺭﻧﻭﻑ‪ ،‬ﺍﺧﺗﺑﺎﺭ ﻓﺭﻳﺩﻣﺎﻥ‪ ،‬ﺍﺨﺘﺒﺎﺭ)‪ (t‬ﻟﻟﻤﺠﻤﻭﻋﺎﺕ ﺍﻟﻤﺴﺘﻘﻟﺔ‪،‬‬
‫ﺗﺣﻠﻳﻝ ﺍﻟﺗﺑﺎﻳﻥ ﺍﻷﺣﺎﺩﻱ‪ ،‬ﻭﺍﺧﺘﺒﺎﺭ ﺍﻗﻞ ﻓﺮﻕ ﻣﻌﻨﻮﻱ‪.‬‬
‫ﻳﺗﻛﻭﻥ ﻣﺟﺗﻣﻊ ﺍﻟﺩﺭﺍﺳﺔ ﻣﻥ ﺑﻧﻭﻙ ﺃﺭﺩﻧﻳﺔ‪ ،‬ﺗﻣﺛﻝ ﻋﻳﻧﺔ ﺍﻟﺩﺭﺍﺳﺔ ﻣﺩﻳﺭﻱ ﻗﺳﻡ ﺍﻟﺗﺩﻗﻳﻖ ﺍﻟﺩﺍﺧﻠﻲ ﻭﺍﻻﻣﺗﺛﺎﻝ ﻭﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﻳﺑﻠﻎ‬
‫ﻣﺟﺗﻣﻊ ﻭﻋﻳﻧﺔ ﺍﻟﺩﺭﺍﺳﺔ‬
‫ﻋﺩﺩﻫﻡ ‪ 38‬ﻣﺩﻳﺭﺍ ً ﻓﻲ ﺍﻟﺑﻧﻭﻙ ﺍﻟﺗﻲ ﺧﺿﻌﺕ ﻟﻠﺩﺭﺍﺳﺔ‪.‬‬

‫ﻫﻧﺎﻙ ﺍﻟﻌﺩﻳﺩ ﻣﻥ ﺍﻟﻣﺧﺎﻁﺭ ﺍﻟﻣﺭﺗﺑﻁﺔ ﺑﺎﺳﺗﺧﺩﺍﻡ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪ .‬ﻗﺩ ﺗﻌﺗﻣﺩ ﺍﻹﺩﺍﺭﺓ ﻋﻠﻰ ﺍﻷﻧﻅﻣﺔ ﺍﻟﺗﻲ ﺗﺣﺗﻭﻱ ﻋﻠﻰ ﺃﺧﻁﺎء‬
‫ﻣﺑﺭﻣﺟﺔ ﺗﺅﺩﻱ ﺇﻟﻰ ﺑﻳﺎﻧﺎﺕ ﻏﻳﺭ ﺩﻗﻳﻘﺔ ﺃﻭ ﺗﺳﻣﺢ ﺑﻣﻌﺎﻟﺟﺔ ﺑﻳﺎﻧﺎﺕ ﻏﻳﺭ ﺻﺣﻳﺣﺔ‪ ،‬ﻭﻫﻧﺎﻙ ﺃﻳﺿﺎ ً ﺧﻁﺭ ﺍﻟﻭﺻﻭﻝ ﻏﻳﺭ ﺍﻟﻣﺻﺭﺡ ﺑﻪ ﺇﻟﻰ‬
‫ﺍﻟﺑﻳﺎﻧﺎﺕ ﻭﺍﻟﺑﺭﺍﻣﺞ ﺍﻟﺗﻲ ﻗﺩ ﺗﺅﺩﻱ ﺇﻟﻰ ﺗﻐﻳﻳﺭﺍﺕ ﻏﻳﺭ ﻣﺻﺭﺡ ﺑﻬﺎ ﻋﻠﻰ ﺍﻟﻣﻠﻔﺎﺕ ﺍﻟﺭﺋﻳﺳﻳﺔ ﻭﺍﻟﺑﺭﺍﻣﺞ‪ ،‬ﻳﺧﺗﻠﻑ ﻣﺩﻯ ﻭﻁﺑﻳﻌﺔ ﻫﺫﻩ‬ ‫ﺍﻻﺳﺗﻧﺗﺎﺟﺎﺕ‬
‫ﺍﻟﻣﺧﺎﻁﺭ ﺣﺳﺏ ﻁﺑﻳﻌﺔ ﻭﺧﺻﺎﺋﺹ ﺃﻧﻅﻣﺔ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪ ،‬ﻭﻧﺗﻳﺟﺔ ﻟﺫﻟﻙ ﻋﻧﺩﻣﺎ ﻳﻛﺳﺏ ﻣﺩﻗﻘﻭ ﺍﻟﺣﺳﺎﺑﺎﺕ ﻣﻌﺭﻓﺔ ﻓﻲ ﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ‪،‬‬
‫ﻳﺟﺏ ﻋﻠﻳﻬﻡ ﺍﻟﻧﻅﺭ ﻓﻲ ﺍﻟﻛﻳﻔﻳﺔ ﺍﻟﺗﻲ ﻳﻣﻛﻥ ﺃﻥ ﺗﺅﺩﻱ ﺑﻬﺎ ﻣﺧﺎﻁﺭ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺇﻟﻰ ﺃﺧﻁﺎء‪.‬‬

‫‪- Study (Al Omari, 2016)٤‬‬

‫‪IT Governance Evaluation: Adapting and Adopting the COBIT Framework for Public‬‬
‫‪Sector Organisations.‬‬ ‫ﺍﻟﻌﻧﻭﺍﻥ‬

‫ﺗﻘﻳﻳﻡ ﺣﻭﻛﻣﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪ :‬ﺗﻛﻳﻳﻑ ﻭﺍﻋﺗﻣﺎﺩ ﺇﻁﺎﺭ ‪ COBIT‬ﻟﻠﻣﺅﺳﺳﺎﺕ ﺍﻟﻘﻁﺎﻉ ﺍﻟﻌﺎﻡ‪.‬‬
‫ﺍﻟﻬﺩﻑ ﻣﻥ ﻫﺫﺍ ﺍﻟﺑﺣﺙ ﻫﻭ ﺍﺳﺗﻛﺷﺎﻑ ﻣﺎ ﺇﺫﺍ ﻛﺎﻥ ﻫﻧﺎﻙ ﺗﺣﺩ ﻣﺣﺗﻣﻝ ﻳﺗﻌﻠﻖ ﺑﻁﺭﻳﻘﺔ ﺍﺳﺗﺧﺩﺍﻡ ﺇﻁﺭ ﻋﻣﻝ ﺣﻭﻛﻣﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬
‫ﻓﻲ ﺍﻟﻘﻁﺎﻉ ﺍﻟﻌﺎﻡ ﺍﻻﺳﺗﺭﺍﻟﻲ؛ ﺗﺻﻣﻳﻡ ﻭﺗﺟﺭﺑﺔ ﺇﺻﺩﺍﺭ ﺳﻳﺎﻗﻲ ﻣﻥ ﺇﻁﺎﺭ ‪ COBIT‬ﻹﺟﺭﺍء ﺗﻘﻳﻳﻣﺎﺕ ﻷﻧﻅﻣﺔ ﺇﺩﺍﺭﺓ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ‬ ‫ﺍﻟﻬﺩﻑ ﻣﻥ ﺍﻟﺩﺭﺍﺳﺔ‬
‫ﺍﻟﻣﻌﻠﻭﻣﺎﺕ؛ ﻭﺍﺳﺗﻛﺷﺎﻑ ﺍﻟﻌﻭﺍﻣﻝ ﺍﻟﺗﻲ ﺗﺅﺛﺭ ﻋﻠﻰ ﻗﺑﻭﻟﻬﺎ ﻭﺍﻋﺗﻣﺎﺩﻫﺎ‪.‬‬

‫ﺗﻡ ﺗﻁﻭﻳﺭ ﺍﺳﺗﺑﻳﺎﻥ ﻋﺑﺭ ﺍﻹﻧﺗﺭﻧﺕ ﻟﺟﻣﻊ ﺗﺻﻭﺭﺍﺕ ﺍﻟﻣﺳﺗﺟﻳﺑﻳﻥ ﻷﻫﻣﻳﺔ ﺃﻫﺩﺍﻑ ﻋﻣﻠﻳﺎﺕ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻋﺎﻟﻳﺔ ﺍﻟﻣﺳﺗﻭﻯ ‪37‬‬ ‫ﻭﺍﻻﺳﺎﻟﻳﺏ‬ ‫ﺍﻻﺩﻭﺍﺕ‬
‫ﻣﻥ ﺇﻁﺎﺭ ‪ COBIT5‬ﻧﻅﺭﺍ ﻟﺣﺳﺎﺳﻳﺗﻬﺎ ﺃﺿﺎﻓﺔ ﺍﻟﻰ ﺍﺟﺭﺍء ﺍﻟﻣﻘﺎﺑﻠﺔ ﻣﻊ ﻋﺿﻭ ﻣﺳﺗﺟﻳﺏ ﻳﻣﺛﻝ ﻣﺩﻳﺭﺍ ً ﻋﺎﻣﺎ ً ﺃﻭ ﺃﻋﻠﻰ ﻓﻲ ﻧﻔﺱ ﻗﻁﺎﻉ‬ ‫ﺍﻻﺣﺻﺎﺋﻳﺔ‬

‫ﺻﻔﺤﺔ ‪292‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫ﺍﻟﻣﺅﺳﺳﺎﺕ ﻭﺗﻡ ﺍﺳﺗﺧﺩﺍﻡ ﺍﻟﺗﺣﻠﻳﻝ ﺍﻻﺣﺻﺎﺋﻲ ﺑﻣﺳﺎﻋﺩﺓ ﺑﺭﻧﺎﻣﺞ ‪. Excel‬‬

‫ﺗﺗﻣﺛﻝ ﺑﻣﺅﺳﺳﺎﺕ ﺍﻟﻘﻁﺎﻉ ﺍﻟﻌﺎﻡ ﺍﻻﺳﺗﺭﺍﻟﻲ ﻭﺗﻣﺛﻠﺕ ﻋﻳﻧﺔ ﺍﻟﺑﺣﺙ ﺑﺎﻟﻣﺳﺗﺟﻳﺑﻳﻥ ﺍﻟﻣﺣﻠﻳﻳﻥ ﺍﻟﻣﺗﻭﺍﺟﺩﻳﻥ ﻓﻲ ﺗﻠﻙ ﺍﻟﻣﺅﺳﺳﺎﺕ‬ ‫ﻣﺟﺗﻣﻊ ﻭﻋﻳﻧﺔ ﺍﻟﺩﺭﺍﺳﺔ‬
‫ﻳُﻧﻅﺭ ﺇﻟﻰ ﺃﻁﺭ ﻋﻣﻝ ﺃﻓﺿﻝ ﺍﻟﻣﻣﺎﺭﺳﺎﺕ ﺍﻟﺗﻲ ﺗﻡ ﺗﻛﻳﻳﻔﻬﺎ ﺑﺷﻛﻝ ﺍﻋﺗﺑﺎﻁﻲ ﻟﺗﻘﻠﻳﻝ ﻛﻔﺎءﺓ ﻭﻓﻌﺎﻟﻳﺔ ﺗﻘﻳﻳﻡ ﺣﻭﻛﻣﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ‬
‫ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪،‬ﻭﻳﻣﻛﻥ ﺃﻥ ﻳﺳﺗﺧﻠﺹ ﻣﻧﻬﺟﻳﺎ ً ﺗﻘﻳﻳﻡ ﺇﻁﺭ ﻋﻣﻝ ﺣﻭﻛﻣﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺍﻟﻣﺻﻣﻡ ﻟﻳﻧﺎﺳﺏ ﺍﻻﺣﺗﻳﺎﺟﺎﺕ ﺍﻟﻣﺣﺩﺩﺓ ﻟﻛﻝ‬ ‫ﺍﻻﺳﺗﻧﺗﺎﺟﺎﺕ‬
‫ﻣﺅﺳﺳﺔ ﺃﻭ ﻗﻁﺎﻉ ﻋﻠﻰ ﺣﺩﺓ ﻣﻥ ﺇﻁﺭ ﻭﻧﻣﺎﺫﺝ ﺃﻓﺿﻝ ﺍﻟﻣﻣﺎﺭﺳﺎﺕ ﻣﺛﻝ )‪.(COBIT‬‬

‫ﺍﻟﺟﺎﻧﺏ ﺍﻟﻧﻅﺭﻱ‬

‫ﺃﻭﻻً‪ :‬ﺇﻁﺎﺭ ﻋﻣﻝ ‪ COBIT5‬ﻟﻠﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ‬

‫‪ -١‬ﻣﻔﻬﻭﻡ ﺍﻟﺭﻗﺎﺑﺔ‪ :‬ﺍﻟﺭﻗﺎﺑﺔ ﺑﻣﻔﻬﻭﻣﻬﺎ ﺍﻟﻌﻠﻣﻲ ﺑﺷﻛﻝ ﻋﺎﻡ ﻫﻲ ﻋﺑﺎﺭﺓ ﻋﻥ ﻭﺳﻳﻠﺔ ﻳﻣﻛﻥ ﺑﻭﺍﺳﻁﺗﻬﺎ ﺍﻟﺗﺄﻛﻳﺩ ﻣﻥ ﻣﺩﻯ ﺗﺣﻘﻳﻖ‬
‫ﺍﻷﻫﺩﺍﻑ ﺑﻛﻔﺎءﺓ ﻭﻓﺎﻋﻠﻳﺔ ﻓﻲ ﺍﻟﻭﻗﺕ ﺍﻟﻣﺣﺩﺩ ﻟﻬﺎ ﻭﻫﻲ ﺑﺫﻟﻙ ﺗﺳﺗﻬﺩﻑ ﻗﻳﺎﺱ ﺍﻟﺟﻬﺩ ﺑﺎﻟﻧﺳﺑﺔ ﻟﻼﻫﺩﺍﻑ ﺍﻟﻣﺭﺳﻭﻣﺔ ﺍﻟﻣﺭﺍﺩ ﺗﺣﻘﻳﻘﻬﺎ‬
‫)‪ ، (Al-Johar,1999: 14‬ﺇﻥ ﺟﻭﻫﺭ ﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻓﻲ ﺍﻟﻌﻣﻝ ﺍﻟﺗﻧﻔﻳﺫﻱ ﻫﻲ ﻣﻧﻊ ﺍﻷﺧﻁﺎء ﻭﺍﻟﻐﺵ ﻭﺍﻟﻛﺷﻑ ﻋﻧﻬﺎ ﻓﻲ‬
‫ﺍﻷﻋﻣﺎﻝ ﻭﺃﻥ ﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﺍﻟﻔﻌﺎﻟﺔ ﻫﻲ ﺍﻟﺗﻲ ﺗﻛﻭﻥ ﻗﺎﺩﺭﺓ ﻋﻠﻰ )‪ (Frimpong, 2015: 11‬ﻣﻧﻊ ﺣﺩﻭﺙ ﺍﻷﺧﻁﺎء‪ ،‬ﻛﺷﻑ‬
‫ﺍﻷﺧﻁﺎء ﺇﺫﺍ ﺣﺩﺛﺕ‪ ،‬ﻭﺗﺻﺣﻳﺢ ﺍﻷﺧﻁﺎء ﺍﻟﻣﻛﺗﺷﻔﺔ ‪ ،‬ﻓﺎﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻫﻲ ﺍﻟﻌﻣﻠﻳﺔ ﺍﻟﺗﻲ ﺗﻡ ﺗﺻﻣﻳﻣﻬﺎ ﻭﺗﻧﻔﻳﺫﻫﺎ ﻭﺻﻳﺎﻧﺗﻬﺎ ﻣﻥ ﻗﺑﻝ‬
‫ﺍﻟﻣﻛﻠﻔﻳﻥ ﺑﺈﺩﺍﺭﺓ ﺍﻟﻣﺅﺳﺳﺔ ﻭﺍﻟﻣﻭﻅﻔﻳﻥ ﺍﻵﺧﺭﻳﻥ ﻟﺗﻘﺩﻳﻡ ﺗﺄﻛﻳﺩﺍﺕ ﻣﻌﻘﻭﻟﺔ ﺣﻭﻝ ﺗﺣﻘﻳﻖ ﺃﻫﺩﺍﻑ ﺍﻟﻛﻳﺎﻥ ﻓﻳﻣﺎ ﻳﺗﻌﻠﻖ ﺑﻣﻭﺛﻭﻗﻳﺔ ﻓﻌﺎﻟﻳﺔ‬
‫ﺍﻟﺗﻘﺎﺭﻳﺭ ﺍﻟﻣﺎﻟﻳﺔ ﻭﻛﻔﺎءﺓ ﺍﻟﻌﻣﻠﻳﺎﺕ ﻭﺍﻻﻣﺗﺛﺎﻝ ﻟﻠﻘﻭﺍﻧﻳﻥ )‪ ،(ISA 315, 2009: 264‬ﻓﺎﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﺩﺍﺧﻝ ﺃﻱ ﻣﺅﺳﺳﺔ ﺗُﻌﺗﺑﺭ‬
‫ﺍﻟﻣﻛﻭﻥ ﺍﻟﺭﺋﻳﺳﻲ ﻓﻳﻬﺎ ﻟﻣﺎ ﺗﺗﻣﻳﺯ ﺑﻪ ﻣﻥ ﻣﻣﻳﺯﺍﺕ ﺗﻌﻛﺱ ﺍﻟﻧﺷﺎﻁ ﺍﻻﻗﺗﺻﺎﺩﻱ ﻟﻬﺎ ﻭﺑﻣﺎ ﺗﻭﻓﺭﺓ ﻣﻥ ﺳﻼﻣﻪ ﻭﺃﺳﺗﻘﺭﺍﺭ ﻟﻭﺿﻊ ﺍﻟﻣﺅﺳﺳﺔ‬
‫ﻣﻥ ﺟﻬﻪ ﻭﺍﻟﻣﺣﺎﻓﻅﺔ ﻋﻠﻰ ﺣﻘﻭﻕ ﺍﺻﺣﺎﺏ ﺍﻟﻣﺻﺎﻟﺢ ﻣﻥ ﺟﻬﺔ ﺃﺧﺭﻯ )‪.(Ali,2017: 32‬‬
‫‪ -٢‬ﻣﻔﻬﻭﻡ ﺇﻁﺎﺭ ﻋﻣﻝ ‪ : COBIT5‬ﻫﻭ ﺇﻁﺎﺭ ﻋﻣﻝ ﻭﻟﻳﺱ ﻣﻌﻳﺎﺭﺍً ﺃﻭ ﻧﻣﻭﺫﺟﺎ ً ﺗﻡ ﺗﺻﻣﻳﻣﻪ ﻟﻳﺗﻡ ﺗﻛﻳﻳﻔﻪ ﻓﻲ ﺍﻟﻣﺅﺳﺳﺎﺕ ﺍﻟﺗﻲ‬
‫ﺗﻁﺎﻟﺏ ﺑﺗﻘﻧﻳﺎﺕ ﻣﻌﻠﻭﻣﺎﺕ ﺃﻛﺛﺭ ﻛﻔﺎءﺓ ﻣﻥ ﺍﺟﻝ ﺗﻘﺩﻳﻡ ﺧﺩﻣﺔ ﻋﺎﻟﻳﺔ ﺍﻟﺟﻭﺩﺓ ﻟﻠﺯﺑﺎﺋﻥ ﺍﻟﺩﺍﺧﻠﻳﻳﻥ ﻭﺍﻟﺧﺎﺭﺟﻳﻳﻥ ﻣﻥ ﺧﻼﻝ ﺗﻧﻔﻳﺫ ﻋﻣﻠﻳﺎﺕ‬
‫ﺗﺗﻣﺎﺷﻰ ﻣﻊ ﺃﻫﺩﺍﻓﻬﺎ ﺍﻷﺳﺗﺭﺍﺗﻳﺟﻳﺔ ﻭﺍﻟﺗﺷﻐﻳﻠﻳﺔ‪ ،‬ﻭﻗﺩ ﻁﻭﺭ ﺍﻹﻁﺎﺭ ‪ COBIT5‬ﻟﻔﺗﺭﺓ ﻁﻭﻳﻠﺔ ﻟﻳﺻﺑﺢ ﺇﻁﺎﺭ ﻋﻣﻝ ﻷﻓﺿﻝ ﺍﻟﻣﻣﺎﺭﺳﺎﺕ‬
‫ﻳﻣﻛﻥ ﺃﺳﺗﺧﺩﺍﻣﺔ ﻓﻲ ﺃﺩﺍﺭﺓ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﻛﻝ ﺷﻲء ﻳﺭﺗﺑﻁ ﺑﻪ ﻭﻗﺩ ﺳﺎﻋﺩ ﺍﻟﻣﺩﻗﻘﻳﻥ ﻭﺍﻷﺩﺍﺭﺓ ﻭﺍﻟﻣﺳﺗﺧﺩﻣﻳﻥ ﻓﻲ ﺳﺩ ﺍﻟﻔﺟﻭﻩ‬
‫ﻣﺎ ﺑﻳﻥ ﻣﺧﺎﻁﺭ ﺍﻟﻌﻣﻝ ﻭﺍﺣﺗﻳﺎﺟﺎﺕ ﺍﻟﺭﻗﺎﺑﺔ ﻭﺣﻝ ﺍﻟﻣﺷﺎﻛﻝ )‪ (Adikara,2013: 132-133‬ﻟﻘﺩ ﻛﻳﻔﺕ ﻭﺛﻳﻘﺔ )‪(COBIT‬‬
‫ﺗﻌﺭﻳﻔﻬﺎ ﻟﻠﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻣﻥ ﺍﻟﻭﺛﻳﻘﺔ )‪ (COSO‬ﻋﻠﻰ ﺃﻧﻬﺎ ﺍﻟﺳﻳﺎﺳﺎﺕ ﻭﺍﻹﺟﺭﺍءﺍﺕ ﻭﺍﻟﻣﻣﺎﺭﺳﺎﺕ ﻭﺍﻟﻬﻳﺎﻛﻝ ﺍﻟﺗﻧﻅﻳﻣﻳﺔ ﺍﻟﻣﺻﻣﻣﺔ‬
‫ﻟﺗﻭﻓﻳﺭ ﺗﺄﻛﻳﺩ ﻣﻌﻘﻭﻝ ﺑﺄﻥ ﺍﻋﻣﺎﻝ ﻭﺃﻫﺩﺍﻑ ﺍﻟﻣﺅﺳﺳﺔ ﺳﻭﻑ ﺗﺗﺣﻘﻖ ﻭﺃﻥ ﺍﻷﻫﺩﺍﻑ ﻏﻳﺭ ﺍﻟﻣﺭﻏﻭﺑﺔ ﻓﻳﻬﺎ ﺳﻭﻑ ﺗﻣﻧﻊ ﺃﻭ ﺗﻛﺗﺷﻑ ﻭﻣﻥ‬
‫ﺛﻡ ﺗﺻﺣﺢ )‪ (Wardat ,2014: 342‬ﻭﻗﺩ ﻋﺭﻑ ﻋﻠﻰ ﺃﻧﻪ ﺇﻁﺎﺭ ﺣﻭﻛﻣﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﻣﺟﻣﻭﻋﺔ ﺃﺩﻭﺍﺕ ﺩﻋﻡ ﺗﺳﻣﺢ‬
‫ﻟﻠﻣﺩﻳﺭﻳﻥ ﺑﺳﺩ ﺍﻟﻔﺟﻭﺓ ﺑﻳﻥ ﻣﺗﻁﻠﺑﺎﺕ ﺍﻟﺭﻗﺎﺑﺔ ﻭﺍﻟﻣﺳﺎﺋﻝ ﺍﻟﻔﻧﻳﺔ ﻭﺍﻟﻣﺧﺎﻁﺭ ﺍﻟﺗﺟﺎﺭﻳﺔ ﻭﻳﻭﻓﺭ ‪ COBIT5‬ﺇﻁﺎﺭﺍً ﺷﺎﻣﻼً ﻳﺳﺎﻋﺩ ﺍﻟﻣﺅﺳﺳﺔ‬
‫ﻋﻠﻰ ﺗﺣﻘﻳﻖ ﺃﻫﺩﺍﻓﻬﺎ ﺍﻟﺧﺎﺻﺔ ﺑﺎﻟﺣﻭﻛﻣﺔ ﻭﺇﺩﺍﺭﺓ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﻣﻌﻠﻭﻣﺎﺕ )‪ ،(Weber, 2014: 33‬ﻓﺈﻧﺔ ﻳﺳﺎﻋﺩ ﺍﻟﻣﺅﺳﺳﺔ ﻋﻠﻰ‬
‫ﺃﻧﺷﺎء ﺍﻟﻘﻳﻣﺔ ﺍﻟﻣﺛﻠﻰ ﻣﻥ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻋﻥ ﻁﺭﻳﻖ ﺍﻟﺣﻔﺎﻅ ﻋﻠﻰ ﺍﻟﺗﻭﺍﺯﻥ ﺑﻳﻥ ﺗﺣﻘﻳﻖ ﺍﻟﻔﻭﺍﺋﺩ ﻭﺗﺣﺳﻳﻥ ﻣﺳﺗﻭﻳﺎﺕ ﺍﻟﻣﺧﺎﻁﺭ‬
‫ﻭﺍﺳﺗﺧﺩﺍﻡ ﺍﻷﻣﺛﻝ ﻟﻠﻣﻭﺍﺭﺩ)‪ ،(Alramahi et al,2014:195‬ﻭﻳﺗﻧﺎﻭﻝ ﺍﻹﻁﺎﺭ ﻣﺟﺎﻻﺕ ﺍﻟﻌﻣﻝ ﻭﺍﻟﻣﺟﺎﻻﺕ ﺍﻟﻔﻧﻳﺔ ﻟﺗﻘﻧﻳﺎﺕ‬
‫ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ ﻋﺑﺭ ﺍﻟﻣﺅﺳﺳﺔ‪ ،‬ﻛﻣﺎ ﺗﻡ ﺗﻌﺭﻳﻔﻪ ﺇﻁﺎﺭ ﻋﻣﻝ ‪ COBIT5‬ﻋﺑﺎﺭﺓ ﻋﻥ ﻣﺟﻣﻭﻋﺔ ﻣﻥ ﺍﻹﺭﺷﺎﺩﺍﺕ ﻭﺍﻷﺩﻭﺍﺕ ﺍﻟﺩﺍﻋﻣﺔ‬

‫ﺻﻔﺤﺔ ‪293‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫ﻹﺩﺍﺭﺓ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﺍﻟﻣﺷﺭﻭﻋﺎﺕ ﺍﻟﻣﻘﺑﻭﻟﺔ ﻋﺎﻟﻣﻳﺎ ً ﻳﺳﺗﺧﺩﻣﻪ ﺍﻟﻣﺩﻗﻘﻭﻥ ﻭﺍﻟﺷﺭﻛﺎﺕ ﻛﺂﻟﻳﺔ ﻟﺩﻣﺞ ﺍﻟﺗﻘﻧﻳﺎﺕ ﻓﻲ ﺗﻧﻔﻳﺫ ﺍﻟﺭﻗﺎﺑﺔ‬
‫ﻭﺗﻠﺑﻳﺔ ﺃﻫﺩﺍﻑ ﺃﻋﻣﺎﻝ ﻣﺣﺩﺩﺓ ﻭﻳﻛﻭﻥ ﻣﻧﺎﺳﺏ ﺗﻣﺎﻣﺎ ً ﻟﻠﻣﺅﺳﺳﺎﺕ ﺍﻟﺗﻲ ﺗﺭﻛﺯ ﻋﻠﻰ ﺗﺣﺳﻳﻥ ﺇﺩﺍﺭﺓ ﺍﻟﻣﺧﺎﻁﺭ ﻭﺗﺧﻔﻳﺿﻬﺎ ‪(Bernard,‬‬
‫)‪. 2012: 7‬‬
‫ﻭﻳﻣﻛﻥ ﺗﻠﺧﻳﺹ ﺑﻌﺽ ﺍﻟﻣﺯﺍﻳﺎ ﻭﺍﻟﻔﻭﺍﺋﺩ ﺍﻹﺿﺎﻓﻳﺔ ﺍﻟﺗﻲ ﻳﻘﺩﻣﻬﺎ ﺍﻹﻁﺎﺭ‪(https://www.itgovernance.eu) -:‬‬
‫‪ -١‬ﺍﻟﺣﻔﺎﻅ ﻋﻠﻰ ﻣﻌﻠﻭﻣﺎﺕ ﻋﺎﻟﻳﺔ ﺍﻟﺟﻭﺩﺓ ﻟﺩﻋﻡ ﺍﻟﻘﺭﺍﺭﺍﺕ ﺍﻟﺗﺟﺎﺭﻳﺔ‪.‬‬
‫‪ -٢‬ﺗﺣﻘﻳﻖ ﺍﻷﻫﺩﺍﻑ ﺍﻻﺳﺗﺭﺍﺗﻳﺟﻳﺔ ﻭﺗﺣﻘﻳﻖ ﻓﻭﺍﺋﺩ ﺍﻷﻋﻣﺎﻝ ﻣﻥ ﺧﻼﻝ ﺍﻻﺳﺗﺧﺩﺍﻡ ﺍﻟﻔﻌﺎﻝ ﻭﺍﻟﻣﺑﺗﻛﺭ ﻟـ )‪(IT‬‬
‫‪ -٣‬ﺍﻟﺣﻔﺎﻅ ﻋﻠﻰ ﺍﻟﻣﺧﺎﻁﺭ ﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻓﻲ ﻣﺳﺗﻭﻯ ﻣﻘﺑﻭﻝ‪.‬‬
‫‪ -٤‬ﺩﻋﻡ ﺍﻻﻣﺗﺛﺎﻝ ﻟﻠﻘﻭﺍﻧﻳﻥ ﺫﺍﺕ ﺍﻟﺻﻠﺔ ﻭﺍﻟﻠﻭﺍﺋﺢ ﻭﺍﻻﺗﻔﺎﻗﺎﺕ ﻭﺍﻟﺳﻳﺎﺳﺎﺕ ﺍﻟﺗﻌﺎﻗﺩﻳﺔ‪.‬‬
‫ﻭﻗ ﺩ ﺳ ﺎﻫﻣﺕ ﺍﻟﻌﺩﻳ ﺩ ﻣ ﻥ ﺍﻟ ﺩﻭﺍﻓﻊ ﻓ ﻲ ﺇﻧﺗﺷ ﺎﺭ ‪ COBIT5‬ﻟﻠﺭﻗﺎﺑ ﺔ ﺍﻟﺩﺍﺧﻠﻳ ﺔ ﻭﺣﻭﻛﻣ ﺔ ﺗﻛﻧﻭﻟﻭﺟﻳ ﺎ ﺍﻟﻣﻌﻠﻭﻣ ﺎﺕ ﺫﺍﺕ ﺍﻟﺻ ﻠﺔ ﻭﻫ ﻲ‬
‫ﻛﺎﻵﺗﻲ‪) (Mangalaroj et al ,2014: 4) -:‬ﺧﺎﻟﺩ ﻭﻣﺎﻳﻭ‪(65 :2016 ،‬‬
‫‪ -١‬ﺗﻧﻔﻳ ﺫ ﻣﺗﻁﻠﺑ ﺎﺕ ﺍﻟﻘ ﻭﺍﻧﻳﻥ ﺍﻟﻣﺭﺗﺑﻁ ﺔ ﺑﺎﻟﺭﻗﺎﺑ ﺔ ﻋﻠ ﻰ ﺗﻘﻧﻳ ﺎﺕ ﺍﻟﺻ ﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛ ﺔ ﻭﺍﻟﻣﺗﻌﻠﻘ ﺔ ﺑﺿ ﻭﺍﺑﻁ ﺧﺎﺻ ﺔ ﻓ ﻲ ﻣﺟ ﺎﻻﺕ ﻣﻌﻳﻧ ﺔ‬
‫ﻛﺎﻋﺩﺍﺩ ﺍﻟﻘﻭﺍﺋﻡ ﺍﻟﻣﺎﻟﻳﺔ ﻣﺛﻝ ﻗﺎﻧﻭﻥ )‪.BASELIII ،Sarbanes Oxley (SOX‬‬
‫‪ -٢‬ﻣﻌﻅﻡ ﺍﻟﻣﺅﺳﺳﺎﺕ ﻻ ﺗﺯﺍﻝ ﻟﻡ ﺗﺿﻊ ﺭﻗﺎﺑﺔ ﻛﺎﻓﻳﺔ ﻋﻠﻰ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪.‬‬
‫‪ -٣‬ﻣﺑﺎﺩﺭﺍﺕ ﺣﻭﻛﻣﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺗﺗﺿ ﻣﻥ ﺗﺑﻧ ﻲ ﺃﺭﺿ ﻳﺔ ﻟﻠﺭﻗﺎﺑ ﺔ ﺍﻟﺩﺍﺧﻠﻳ ﺔ ﻭﺍﻟﻣﻣﺎﺭﺳ ﺎﺕ ﺍﻟﺟﻳ ﺩﺓ ﺍﻟﺗ ﻲ ﺗﺳ ﺎﻋﺩ ﻓ ﻲ ﺯﻳ ﺎﺩﺓ‬
‫ﻗﻳﻣﺔ ﺍﻟﻣﺅﺳﺳﺔ ﻭﺗﺧﻔﻳﺽ ﻭﺗﺣﺳﻳﻥ ﺍﻟﻣﺧﺎﻁﺭ ﻭﺍﻷﺳﺗﺧﺩﺍﻡ ﺍﻷﻣﺛﻝ ﻟﻠﻣﻭﺍﺭﺩ‪.‬‬
‫‪ -٤‬ﺗﻭﺍﺟﻪ ﺍﻟﻣﺅﺳﺳﺔ ﻣﺟﻣﻭﻋﺔ ﻭﺍﺳﻌﺔ ﻣﻥ ﺍﻟﺗﻬﺩﻳﺩﺍﺕ ﺍﻟﺧﺎﺭﺟﻳﺔ ﺍﻟﻧﺎﺷﺋﺔ ﻋﻥ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺑﻣﺎ ﻓﻲ ﺫﻟﻙ ﺇﺳ ﺎءﺓ ﺍﻻﺳ ﺗﺧﺩﺍﻡ‬
‫ﻭﺍﻟﺟﺭﺍﺋﻡ ﺍﻹﻟﻛﺗﺭﻭﻧﻳﺔ ﻭﺍﻻﺣﺗﻳﺎﻝ ﻭﺍﻷﺧﻁﺎء ﻭﺍﻹﻏﻔﺎﻻﺕ‪.‬‬
‫‪ -٣‬ﺃﻫﺩﺍﻑ ﺇﻁﺎﺭ ﻋﻣﻝ ‪COBIT5‬‬
‫ﺍﻥ ﺍﻫﺩﺍﻑ ﺇﻁﺎﺭ ﻋﻣﻝ ﻛﻭﺑﺕ‪ ٥‬ﻳﻣﻛﻥ ﺗﻭﺿﻳﺣﻬﺎ ﻋﺑﺭ ﺍﻟﺷﻛﻙ )‪ (٢‬ﻭﻫﻲ ﻛﺂﻻﺗﻲ‪-:‬‬
‫‪ .١‬ﺇﻧﺷﺎء ﺍﻟﻘﻳﻣﺔ ﻭﺗﺣﻘﻳﻖ ﺍﻟﻔﻭﺍﺋﺩ‪ :‬ﺇﻧﺷﺎء ﻗﻳﻣﺔ ﺟﺩﻳﺩﺓ ﻟﻠﻣﺅﺳﺳﺎﺕ ﻣﻥ ﺧﻼﻝ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﺍﻟﺣﻔﺎﻅ ﻭﺍﻟﺯﻳﺎﺩﺓ ﻋﻠﻰ ﺍﻟﻘﻳﻣﺔ‬
‫ﺍﻟﻣﻘﺩﻣﺔ ﻣﻥ ﺍﻷﺳﺗﺛﻣﺎﺭﺍﺕ ﺍﻟﺣﺎﻟﻳﺔ ﻭﺍﻟﺗﺧﻠﺹ ﻣﻥ ﺃﻋﻣﺎﻝ ﻭﺃﺻﻭﻝ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺍﻟﺗﻲ ﻻ ﺗﺿﻳﻑ ﻗﻳﻣﺔ ﻛﺎﻓﻳﺔ ﻟﻠﻣﺅﺳﺳﺔ ‪.‬‬
‫‪ .٢‬ﺗﺧﻔﻳﺽ ﻭﺗﺣﺳﻳﻥ ﻣﺳﺗﻭﻳﺎﺕ ﺍﻟﻣﺧﺎﻁﺭ‪ :‬ﻣﺧﺎﻁﺭ ﺍﻷﻋﻣﺎﻝ ﺍﻟﻣﺭﺗﺑﻁﺔ ﺑﺄﺳﺗﺧﺩﺍﻡ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﻣﻌﺎﻟﺟﺗﻬﺎ ﻭﺗﺑﻧﻳﻬﺎ‬
‫ﻭﺗﻣﻠﻛﻬﺎ ﻭﺗﺷﻐﻳﻠﻬﺎ ﻭﺃﺩﺭﺍﺟﻬﺎ ﻓﻲ ﺍﻟﻣﺅﺳﺳﺔ ﻭﺗﺗﻛﻭﻥ ﻣﻥ ﺍﻷﺟﺭﺍءﺍﺕ ﺍﻟﺗﻲ ﻣﻥ ﺍﻟﻣﻣﻛﻥ ﺍﻥ ﺗﺅﺛﺭ ﻋﻠﻳﻬﺎ ﻭﺑﻳﻧﻣﺎ ﻳﺭﻛﺯ ﺗﻭﻟﻳﺩ ﺍﻟﻘﻳﻣﺔ‬
‫ﻋﻠﻰ ﺇﻧﺷﺎء ﺍﻟﻣﻧﻅﻭﻣﺔ ﺍﻟﻣﻌﻠﻭﻣﺎﺗﻳﺔ ﻓﺈﻥ ﺇﺩﺍﺭﺓ ﺍﻟﻣﺧﺎﻁﺭ ﺗﻌﻣﻝ ﻋﻠﻰ ﺣﻔﻅﻬﺎ ﻓﻳﻧﺑﻐﻲ ﺍﻥ ﺗﺗﻛﺎﻣﻝ ﺇﺩﺍﺭﺓ ﺍﻟﻣﺧﺎﻁﺭ ﺍﻟﻣﺭﺗﺑﻁﺔ ﺑﺗﻛﻭﻧﻠﻭﺟﻳﺎ‬
‫ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻣﻊ ﺃﺳﻠﻭﺏ ﺇﺩﺍﺭﺗﻬﺎ ﻓﻲ ﺍﻟﻣﺅﺳﺳﺔ ﻟﺿﻣﺎﻥ ﺗﺭﻛﻳﺯ ﺍﻟﻣﺅﺳﺳﺔ ﻋﻠﻰ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻟﺗﻘﺎﺱ ﺑﺎﻟﻁﺭﻳﻘﺔ ﺍﻟﺗﻲ ﺗﺑﻳﻥ‬
‫ﺷﻔﺎﻓﻳﺔ ﺗﺄﺛﻳﺭ ﺗﺧﻔﻳﺽ ﻣﺧﺎﻁﺭ ﺍﻷﻋﻣﺎﻝ ﺍﻟﻣﺭﺗﺑﻁﺔ ﺑﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻓﻲ ﺣﻔﻅ ﺍﻟﻘﻳﻣﺔ )‪.(Hard , 2006: 56‬‬
‫‪ .٣‬ﺍﻷﺳﺗﺧﺩﺍﻡ ﺍﻷﻣﺛﻝ ﻟﻠﻣﻭﺍﺭﺩ‪ :‬ﺍﻟﺗﺄﻛﺩ ﻣﻥ ﻭﺟﻭﺩ ﺍﻷﻋﻣﺎﻝ ﻭﺍﻟﻘﺩﺭﺍﺕ ﻭﺍﻟﻣﻣﺎﺭﺳﺎﺕ ﺍﻟﻣﻼﺋﻣﺔ ﻟﺗﻧﻔﻳﺫ ﺍﻟﺧﻁﺔ ﺍﻷﺳﺗﺭﺍﺗﻳﺟﻳﺔ ﻭﺗﻭﻓﻳﺭ‬
‫ﺍﻟﻣﻭﺍﺭﺩ ﺍﻟﻣﻼﺋﻣﺔ ﻭﺍﻟﻛﺎﻓﻳﺔ ﺑﻣﺎ ﻳﺿﻣﻥ ﺗﻭﻓﻳﺭ ﺑﻧﻳﺔ ﺗﺣﺗﻳﺔ ﻟﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺷﺎﻣﻠﺔ ﻭﻣﺗﻛﺎﻣﻠﺔ ﻭﺃﻗﺗﺻﺎﺩﻳﺔ ﻭﺃﻥ ﺗﻛﻭﻥ ﺍﻟﺗﻘﻧﻳﺎﺕ‬
‫ﺍﻟﺟﺩﻳﺩﺓ ﻭﻓﻘﺎ ً ﻟﻣﺗﻁﻠﺑﺎﺕ ﺃﻋﻣﺎﻝ ﺍﻟﻣﺅﺳﺳﺔ )‪. (ISACA, 2012: 15‬‬

‫ﺻﻔﺤﺔ ‪294‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫‪z‬‬

‫ﺃﻫﺩﺍﻑ‬ ‫ﺇﻧﺷﺎء ﻗﻳﻣﺔ‬

‫ﻭﺗﺣﻘﻳﻖ‬ ‫ﺗﺧﻔﻳﺽ‬
‫ﺍﻻﺳﺗﺧﺩﺍﻡ ﺍﻷﻣﺛﻝ‬
‫‪COBIT5‬‬ ‫ﺍﻟﻔﻭﺍﺋﺩ‬ ‫ﻭﺗﺣﺳﻳﻥ‬
‫ﻟﻠﻣﻭﺍﺭﺩ‬
‫ﺍﻟﻣﺧﺎﻁﺭ‬

‫ﺍﻟﺷﻛﻝ )‪ (٢‬ﺃﻫﺩﺍﻑ ﺇﻁﺎﺭ ﻋﻣﻝ ‪COBIT5‬‬

‫ﺍﻟﻣﺻﺩﺭ‪ :‬ﻣﻥ ﺇﻋﺩﺍﺩ ﺍﻟﺑﺎﺣﺙ ﺑﺎﻻﻋﺗﻣﺎﺩ ﻋﻠﻰ ﺍﻟﺩﺭﺍﺳﺎﺕ ﺍﻟﺳﺎﺑﻘﺔ‬
‫ﺣﻭﻛﻣﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺍﻟﻣﺅﺳﺳﻳﺔ‪:‬‬
‫ﺗﻣﺛ ﻝ ﺍﻟﻧﻁ ﺎﻕ ﺍﻷﻭﻝ ﻹﻁ ﺎﺭ ﻋﻣ ﻝ ‪ COBIT5‬ﻭﺗﺷ ﻣﻝ ﻣﺟ ﺎﻻً ﻭﺍﺣ ﺩﺍ ً ﻳﺣﺗ ﻭﻱ ﻋﻠ ﻰ ﺧﻣﺳ ﺔ ﺃﻫ ﺩﺍﻑ ﺭﻗﺎﺑﻳ ﺔ ﻋﺎﻟﻳ ﺔ ﺍﻟﻣﺳ ﺗﻭﻯ‬
‫)‪ (ISACA, 2013: 12‬ﺗﺿﻣﻥ ﺗﺣﻘﻳﻖ ﺃﻫﺩﺍﻑ ﺍﻟﻣﺅﺳﺳﺔ ‪ (47) (Al Omari, 2016:‬ﻋﺑﺭ ﺍﻵﺗﻲ‪:‬‬
‫ﺃ‪-‬ﺍﻟﺗﻘﻳ ﻳﻡ‪ ،‬ﺍﻟﺗﻭﺟﻳ ﻪ ﻭﺍﻟﻣﺭﺍﻗﺑ ﺔ )‪ : Evaluate,Direct and Manitor (EDM‬ﺍﻟﻣﺟ ﺎﻝ ﺍﻻﻭﻝ ﻣ ﻥ ﻣﺟ ﺎﻻﺕ ﺇﻁ ﺎﺭ ﻋﻣ ﻝ‬
‫‪ (Aqel, Mohammed Aqel ,2012: 29-48) COBIT5‬ﻭﺍﻟ ﺫﻱ ﻳ ﻭﻓﺭ ﻧﻬﺟ ﺎ ً ﻣﺗﻛ ﺎﻣﻼً ﻭﻳﺗ ﻭﺍءﻡ ﻣ ﻊ ﻧﻬ ﺞ ﺍﻟﺣﻭﻛﻣ ﺔ‬
‫ﺍﻟﻣﺅﺳﺳﻳﺔ‪ ،‬ﻭﺍﻟﺗﺄﻛﻳﺩ ﻣﻥ ﺃﻥ ﺍﻟﻘﺭﺍﺭﺍﺕ ﺫﺍﺕ ﺍﻟﺻ ﻠﺔ ﺑﺗﻛﻧﻭﻟﻭﺟﻳ ﺎ ﺍﻟﻣﻌﻠﻭﻣ ﺎﺕ ﻭﺍﻟﺗ ﻲ ﺗ ﻡ ﺍﺗﺧﺎﺫﻫ ﺎ ﺗﺗ ﻭﺍءﻡ ﻣ ﻊ ﺍﺳ ﺗﺭﺍﺗﻳﺟﻳﺎﺕ ﻭﺍﻫ ﺩﺍﻑ‬
‫ﺍﻟﻣﺅﺳﺳﺔ‪ ،‬ﻭﺍﻟﺗﺄﻛﺩ ﻣﻥ ﺍﻻﻣﺗﺛﺎﻝ ﻟﻠﻭﺍﺋﺢ ﻭﺍﻟﻘﻭﺍﻋ ﺩ ﺍﻟﺗﻧﻅﻳﻣﻳ ﺔ ﻭﺍﻟﻘﺎﻧﻭﻧﻳ ﺔ‪ ،‬ﻭﺍﻧ ﻪ ﺗ ﻡ ﺗﺣﻘﻳ ﻖ ﻣﺗﻁﻠﺑ ﺎﺕ ﺍﻋﺿ ﺎء ﻣﺟﻠ ﺱ ﺍﻹﺩﺍﺭﺓ ﻓﻳﻣ ﺎ‬
‫ﻳﺗﻌﻠﻖ ﺑﺎﻟﺣﻭﻛﻣﺔ ﻛﻣﺎ ﻓﻲ ﺍﻟﺟﺩﻭﻝ)‪ (٥‬ﺍﻵﺗﻲ‪:‬‬

‫ﺟﺩﻭﻝ )‪(٥‬ﺃﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﺔ ﻋﺎﻟﻳﺔ ﺍﻟﻣﺳﺗﻭﻯ ‪ /‬ﻋﻣﻠﻳﺎﺕ ﻣﺟﺎﻝ ﺍﻻﻭﻝ ‪EDM‬‬

‫ﺃﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﺔ ﻋﺎﻟﻳﺔ ﺍﻟﻣﺳﺗﻭﻯ ‪ /‬ﺍﻟﻌﻣﻠﻳﺎﺕ‬ ‫ﺍﻟﻣﺟﺎﻝ‬

‫ﺿﻣﺎﻥ ﺇﻋﺩﺍﺩ ﻭﺗﺣﺩﻳﺙ ﺍﻹﻁﺎﺭ ﺍﻟﻌﺎﻡ ﻟﺣﻭﻛﻣﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬

‫‪Ensure Governance Framework Setting and‬‬ ‫‪EDM01‬‬
‫‪Maintenance‬‬
‫ﺿﻣﺎﻥ ﺗﺣﻘﻳﻖ ﺍﻟﻔﻭﺍﺋﺩ‬
‫‪EDM02‬‬ ‫ﺍﻟﺗﻘﻳﻳﻡ ‪ ،‬ﺍﻟﺗﻭﺟﻳﻪ ﻭﺍﻟﺭﻗﺎﺑﺔ‬
‫‪Ensure Benefits Delivery‬‬
‫)‪(EDM‬‬
‫ﺿﻣﺎﻥ ﺗﺣﺳﻳﻥ ﺍﻟﻣﺧﺎﻁﺭ‬
‫‪EDM03‬‬ ‫‪Evaluate,Direct and‬‬
‫‪Ensure Risk Optimization‬‬
‫‪Manitor‬‬
‫ﺿﻣﺎﻥ ﺗﺣﺳﻳﻥ ﺍﻟﻣﻭﺍﺭﺩ‬
‫‪EDM04‬‬
‫‪Ensure Resource Optimization‬‬
‫ﺿﻣﺎﻥ ﺍﻟﺷﻔﺎﻓﻳﺔ ﻭﺍﻹﻓﺻﺎﺡ ﻷﺻﺣﺎﺏ ﺍﻟﻣﺻﻠﺣﺔ‬
‫‪EDM05‬‬
‫‪Ensure Stakeholder Transparency‬‬

‫ﺻﻔﺤﺔ ‪295‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫‪Source: Preittigun et al, A Comparison between IT Governance Research and‬‬

‫‪Concepts in COBIT 5, 2012: P 583.‬‬
‫ﺇﺩﺍﺭﺓ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺍﻟﻣﺅﺳﺳﻳﺔ‪:‬‬
‫ﺗﻣﺛ ﻝ ﺍﻟﻧﻁ ﺎﻕ ﺍﻟﺛ ﺎﻧﻲ ﻹﻁ ﺎﺭ ﻋﻣ ﻝ ‪ COBIT5‬ﻭﺗﺷ ﻣﻝ ﺍﻟﻣﺟ ﺎﻻﺕ ﺍﻷﺭﺑﻌ ﺔ ﺍﻟﺗ ﻲ ﺗﺗﻣﺎﺷ ﻰ ﻣ ﻊ ﻣﺟ ﺎﻝ ﺍﻟﻣﺳ ﺅﻭﻟﻳﺔ ﻭﺗﺑﻧ ﻲ ﻭﺗ ﺩﻳﺭ‬
‫ﻭﺗﺭﺻﺩ ﺍﻷﻧﺷﻁﺔ ﺑﻣﺎ ﻳﺗﻣﺎﺷﻰ ﻣﻊ ﺍﻟﺗﻭﺟﻳﻪ ﺍﻟﺫﻱ ﺣﺩﺩﺗﻪ ﻫﻳﺋﺔ ﺍﻟﺣﻭﻛﻣﺔ ﻟﺗﺣﻘﻳﻖ ﺃﻫﺩﺍﻑ ﺍﻟﻣﺅﺳﺳﺔ ﻣﻣﺗﻣﺎﺷﻳﺔ ﻣﻊ ﻣﻣﺎﺭﺳﺎﺕ ﺍﺳﻠﻭﺏ‬
‫ﺍﻟﺗﺧﻁ ﻳﻁ ‪ ،‬ﺍﻟﺑﻧ ﺎء ‪ ،‬ﺍﻟﺗﺷ ﻐﻳﻝ ‪ ،‬ﺍﻟﻣﺭﺍﻗﺑ ﺔ )‪ (PBRM‬ﻭﺗ ﻭﻓﺭ ﺗﻐﻁﻳ ﺔ ﺷ ﺎﻣﻠﺔ ﻟﺗﻛﻧﻭﻟﻭﺟﻳ ﺎ ﺍﻟﻣﻌﻠﻭﻣ ﺎﺕ ﻭﺗﺷ ﻣﻝ ﺍﻟﻣﺟ ﺎﻻﺕ ﺍﻷﺭﺑﻌ ﺔ‬
‫)‪:(Bartens et al,2015: 4556) (Aqel, Mohammed Aqel ,2012: 29-215‬‬
‫ﺏ‪ -‬ﺍﻟﺗﻭﺍﻓ ﻖ‪ ،‬ﺍﻟﺗﺧﻁ ﻳﻁ ﻭﺍﻟﺗﻧﻅ ﻳﻡ )‪ :Align, plan and organize (APO‬ﻳﺷ ﻣﻝ ﻫ ﺫﺍ ﺍﻟﻣﺟ ﺎﻝ ‪ 13‬ﻋﻣﻠﻳ ﺔ ﺭﺋﻳﺳ ﻳﺔ‬
‫)‪ (Central Bank of Iraq,2019: 39-43‬ﻛﻣ ﺎ ﻣﻭﺿ ﺢ ﻓ ﻲ ﺍﻟﺟ ﺩﻭﻝ )‪ (٦‬ﺗﻐﻁ ﻲ ﺍﺳ ﺗﺧﺩﺍﻡ ﺍﻟﻣﻌﻠﻭﻣ ﺎﺕ ﻭﺍﻟﺗﻛﻧﻭﻟﻭﺟﻳ ﺎ‬
‫ﻭﺃﻓﺿ ﻝ ﻁﺭﻳﻘ ﺔ ﻻﺳ ﺗﺧﺩﺍﻣﻬﺎ ﻓ ﻲ ﺍﻟﻣﺅﺳﺳ ﺔ ﻟﻠﻣﺳ ﺎﻋﺩﺓ ﻓ ﻲ ﺗﺣﻘﻳ ﻖ ﺃﻫ ﺩﺍﻑ ﺍﻟﻭﺣ ﺩﺓ ﻭﺃﻫ ﺩﺍﻓﻬﺎ ﻛﻣ ﺎ ﻳﺳ ﻠﻁ ﺍﻟﺿ ﻭء ﻋﻠ ﻰ ﺍﻟﺷ ﻛﻝ‬
‫ﺍﻟﺗﻧﻅﻳﻣﻲ ﻭﺍﻟﺑﻧﻲ ﺍﻟﺗﺣﺗﻳﺔ ﻣﻥ ﺃﺟﻝ ﺗﺣﻘﻳﻖ ﺍﻟﻧﺗﺎﺋﺞ ﺍﻟﻣﺛﻠﻰ ﻭﻟﺗﺣﻘﻳﻖ ﺃﻛﺑﺭ ﻗﺩﺭ ﻣﻥ ﺍﻟﻔﻭﺍﺋﺩ ﻣﻥ ﺍﺳﺗﺧﺩﺍﻡ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ‪.‬‬
‫ﺟﺩﻭﻝ )‪ (٦‬ﺃﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﺔ ﻋﺎﻟﻳﺔ ﺍﻟﻣﺳﺗﻭﻯ ‪ /‬ﻋﻣﻠﻳﺎﺕ ﺍﻟﻣﺟﺎﻝ ﺍﻟﺛﺎﻧﻲ ‪APO‬‬

‫ﺃﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﺔ ﻋﺎﻟﻳﺔ ﺍﻟﻣﺳﺗﻭﻯ ‪ /‬ﺍﻟﻌﻣﻠﻳﺎﺕ‬ ‫ﺍﻟﻣﺟﺎﻝ‬

‫ﺗﻔﻌﻳﻝ ﺍﻹﻁﺎﺭ ﺍﻟﻌﺎﻡ ﻹﺩﺍﺭﺓ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬

‫‪APO01‬‬
‫‪Manage the IT Management Framework‬‬
‫ﺇﺩﺍﺭﺓ ﺍﻷﺳﺗﺭﺍﺗﻳﺟﻳﺔ‬
‫‪APO02‬‬
‫‪Manage Strategy‬‬
‫ﺇﺩﺍﺭﺓ ﺩﻭﺍﺋﺭ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬
‫‪APO03‬‬
‫‪Manage Enterprise Architecture‬‬
‫ﺇﺩﺍﺭﺓ ﺍﻷﺑﺗﻛﺎﺭﺍﺕ‬
‫‪APO04‬‬
‫‪Manage Innovation‬‬ ‫ﺍﻟﺗﻭﺍﻓﻖ ‪ ،‬ﺍﻟﺗﺧﻁﻳﻁ ﻭﺍﻟﺗﻧﻅﻳﻡ‬
‫ﺇﺩﺍﺭﺓ ﻣﺣﻔﻅﺔ ﺍﻟﻣﺷﺎﺭﻳﻊ‬ ‫‪APO‬‬
‫‪APO05‬‬
‫‪Manage Portfolio‬‬ ‫‪Align, plan and‬‬
‫ﺇﺩﺍﺭﺓ ﺍﻟﻣﻭﺍﺯﻧﺔ ﻭﺍﻟﺗﻛﺎﻟﻳﻑ‬ ‫‪organize‬‬
‫‪APO06‬‬
‫‪Manage Budget and Costs‬‬
‫ﺇﺩﺍﺭﺓ ﺍﻟﻣﻭﺍﺭﺩ ﺍﻟﺑﺷﺭﻳﺔ‬
‫‪APO07‬‬
‫‪Manage Human Resources‬‬

‫ﺇﺩﺍﺭﺓ ﺍﻟﻌﻼﻗﺎﺕ‬
‫‪Manage Relationships‬‬ ‫‪APO08‬‬

‫ﺇﺩﺍﺭﺓ ﺍﺗﻔﺎﻗﻳﺎﺕ ﺍﻟﺧﺩﻣﺎﺕ‬ ‫‪APO09‬‬

‫ﺻﻔﺤﺔ ‪296‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫‪Manage Service Agreements‬‬

‫ﺇﺩﺍﺭﺓ ﺍﻟﻣﺯﻭﺩﻳﻥ‬
‫‪APO10‬‬
‫‪Manage Suppliers‬‬
‫ﺇﺩﺍﺭﺓ ﺍﻟﺟﻭﺩﺓ‬
‫‪APO11‬‬
‫‪Manage Quality‬‬
‫ﺇﺩﺍﺭﺓ ﺍﻟﻣﺧﺎﻁﺭ‬
‫‪APO12‬‬
‫‪Manage Risk‬‬
‫ﺇﺩﺍﺭﺓ ﺃﻣﻥ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬
‫‪APO13‬‬
‫‪Manage Security‬‬

‫‪Source: Lubbad, Towards an Abbreviated Model of IT governance for Palestinian‬‬

‫‪government sector According‬‬ ‫‪to COBIT 5 framework, 2014: P45.‬‬

‫ﺕ‪ -‬ﺍﻟﺑﻧ ﺎء‪ ،‬ﺍﻻﻣ ﺗﻼﻙ ﻭﺍﻟﺗﻧﻔﻳ ﺫ )‪ :Build, acquire and implement (BAI‬ﻳﺷ ﻣﻝ ﻫ ﺫﺍ ﺍﻟﻣﺟ ﺎﻝ ‪ 10‬ﻋﻣﻠﻳ ﺎﺕ ﺭﺋﻳﺳ ﻳﺔ‬
‫ﺗﺣﺩﺩ ﻭﺗﻐﻁﻲ ﻣﺗﻁﻠﺑﺎﺕ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﺍﻣﺗﻼﻙ ﺍﻟﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﻭﺗﻧﻔﻳ ﺫﻫﺎ )‪(Central Bank of Iraq,2019: 44-47‬‬
‫ﻓﻲ ﺇﻁﺎﺭ ﺍﻟﻌﻣﻠﻳﺎﺕ ﺍﻟﺗﺟﺎﺭﻳﺔ ﺍﻟﺣﺎﻟﻳﺔ ﻟﻠﻣﺅﺳﺳﺔ ﻛﻣﺎ ﻣﻭﺿﺢ ﻓﻲ ﺍﻟﺟﺩﻭﻝ)‪:(Greyling, 2015: 42) (٧‬‬
‫ﺟﺩﻭﻝ )‪ :(٧‬ﺃﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﺔ ﻋﺎﻟﻳﺔ ﺍﻟﻣﺳﺗﻭﻯ ‪ /‬ﻋﻣﻠﻳﺎﺕ ﺍﻟﻣﺟﺎﻝ ﺍﻟﺛﺎﻟﺙ ‪BAI‬‬

‫ﺃﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﺔ ﻋﺎﻟﻳﺔ ﺍﻟﻣﺳﺗﻭﻯ ‪ /‬ﺍﻟﻌﻣﻠﻳﺎﺕ‬ ‫ﺍﻟﻣﺟﺎﻝ‬

‫ﺇﺩﺍﺭﺓ ﺍﻟﺑﺭﺍﻣﺞ ﻭﺍﻟﻣﺷﺎﺭﻳﻊ‬
‫‪BAI01‬‬
‫‪Manage Programs and Projects‬‬
‫ﺇﺩﺍﺭﺓ ﺗﻌﺭﻳﻑ ﺍﻟﻣﺗﻁﻠﺑﺎﺕ ﻭﺍﻻﺣﺗﻳﺎﺟﺎﺕ‬
‫‪BAI02‬‬
‫‪Manage Requirements Definition‬‬
‫ﺇﺩﺍﺭﺓ ﻋﻣﻠﻳﺔ ﺍﺧﺗﻳﺎﺭ ﻭﺑﻧﺎء ﺍﻟﺣﻠﻭﻝ‬
‫‪BAI03‬‬
‫‪Manage Solutions Identification and Build‬‬ ‫ﺍﻟﺑﻧﺎء‪ ،‬ﺍﻻﻣﺗﻼﻙ ﻭﺍﻟﺗﻧﻔﻳﺫ‬
‫ﺇﺩﺍﺭﺓ ﺍﻟﺗﻭﺍﻓﺭﻳﺔ ﻭﺍﻟﻁﺎﻗﺔ ﺍﻻﺳﺗﻳﻌﺎﺑﻳﺔ‬ ‫‪BAI‬‬
‫‪BAI04‬‬
‫‪Manage Availability and Capacity‬‬ ‫‪Build, acquire and‬‬
‫ﺇﺩﺍﺭﺓ ﺗﻣﻛﻳﻥ ﺍﻟﺗﻐﻳﺭ ﺍﻟﻣﺅﺳﺳﻲ‬ ‫‪implement‬‬
‫‪BAI05‬‬
‫‪Manage Organizational Change Enablement‬‬
‫ﺇﺩﺍﺭﺓ ﺍﻟﺗﻌﺩﻳﻼﺕ‬
‫‪BAI06‬‬
‫‪Manage Changes‬‬
‫ﺇﺩﺍﺭﺓ ﻗﺑﻭﻝ ﺍﻟﺗﻌﺩﻳﻝ ﻭﺍﻟﺗﺣﻭﻻﺕ‬
‫‪BAI07‬‬
‫‪Manage Changes Acceptance and‬‬

‫ﺻﻔﺤﺔ ‪297‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫‪Transitioning‬‬
‫ﺇﺩﺍﺭﺓ ﺍﻟﻣﻌﺭﻓﺔ‬
‫‪BAI08‬‬
‫‪Manage Knowledge‬‬
‫ﺇﺩﺍﺭﺓ ﺍﻟﻣﻭﺟﻭﺩﺍﺕ‬
‫‪BAI09‬‬
‫‪Manage Assets‬‬

‫ﺇﺩﺍﺭﺓ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ‪Manage Configuration‬‬ ‫‪BAI10‬‬

‫‪Source: Greyling, Governing the strategic alignment of big data with the use‬‬
‫‪of the COBIT 5 control framework, 2015: P48.‬‬
‫ﺙ‪-‬ﺍﻟﺗﻭﺻ ﻳﻝ‪ ،‬ﺍﻟﺧﺩﻣ ﺔ ﻭﺍﻟ ﺩﻋﻡ )‪ : Deliver, service and support (DSS‬ﺗﺷ ﻣﻝ ﺟﻣﻳ ﻊ ﺍﻟﻌﻣﻠﻳ ﺎﺕ ﺍﻟﺭﺋﻳﺳ ﻳﺔ )‪(6‬‬
‫ﻟﻠﻣﺟ ﺎﻝ ﻭﺍﻟﺗ ﻲ ﺗﺭﻛ ﺯ ﻋﻠ ﻰ ﺟﻭﺍﻧ ﺏ ﺗﻘ ﺩﻳﻡ ﺗﻛﻧﻭﻟﻭﺟﻳ ﺎ ﺍﻟﻣﻌﻠﻭﻣ ﺎﺕ ﻭﻳﺷ ﻣﻝ ﻣﺟ ﺎﻻﺕ ﻣﺛ ﻝ ﺗﻧﻔﻳ ﺫ ﺍﻟﺗﻁﺑﻳﻘ ﺎﺕ ﺩﺍﺧ ﻝ ﻧﻅ ﺎﻡ ﺗﻛﻧﻭﻟﻭﺟﻳ ﺎ‬
‫ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﻧﺗﺎﺋﺟﻬﺎ ﻓﺿﻼ ﻋﻥ ﻋﻣﻠﻳﺎﺕ ﺍﻟﺩﻋﻡ ﺍﻟﺗﻲ ﺗﻣﻛﻥ ﻣﻥ ﺍﻟﺗﻧﻔﻳﺫ ﺍﻟﻛﻔﻭء ﻭﺍﻟﻔﻌﺎﻝ ﻷﻧﻅﻣﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻛﻣﺎ ﻣﺑﻳﻥ ﻓ ﻲ‬
‫ﺍﻟﺟﺩﻭﻝ)‪: (Weber, 2014 : 34) (٨‬‬
‫ﺟﺩﻭﻝ )‪ (٨‬ﺃﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﺔ ﻋﺎﻟﻳﺔ ﺍﻟﻣﺳﺗﻭﻯ ‪ /‬ﻋﻣﻠﻳﺎﺕ ﺍﻟﻣﺟﺎﻝ ﺍﻟﺭﺍﺑﻊ ‪DSS‬‬

‫ﺃﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﺔ ﻋﺎﻟﻳﺔ ﺍﻟﻣﺳﺗﻭﻯ ‪ /‬ﺍﻟﻌﻣﻠﻳﺎﺕ‬ ‫ﺍﻟﻣﺟﺎﻝ‬

‫ﺇﺩﺍﺭﺓ ﻋﻣﻠﻳﺎﺕ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬

‫‪DSS01‬‬
‫‪Manage Operations‬‬
‫ﺇﺩﺍﺭﺓ ﺍﻟﺧﺩﻣﺎﺕ ﺍﻟﻣﻁﻠﻭﺑﺔ ﻭﺍﻟﺣﻭﺍﺩﺙ‬
‫‪Manage Service Requests and‬‬ ‫‪DSS02‬‬ ‫ﺍﻟﺗﻭﺻﻳﻝ‪ ،‬ﺍﻟﺧﺩﻣﺎﺕ ﻭﺍﻟﺩﻋﻡ )‪(DSS‬‬
‫‪Incidents‬‬ ‫‪Deliver, service and‬‬
‫ﺇﺩﺍﺭﺓ ﺍﻟﻣﺷﺎﻛﻝ‬ ‫‪support‬‬
‫‪DSS03‬‬
‫‪Manage Problems‬‬
‫ﺇﺩﺍﺭﺓ ﺍﻻﺳﺗﻣﺭﺍﺭﻳﺔ‬
‫‪DSS04‬‬
‫‪Manage Continuity‬‬
‫ﺇﺩﺍﺭﺓ ﺧﺩﻣﺎﺕ ﺃﻣﻥ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬
‫‪DSS05‬‬
‫‪Manage Security Services‬‬
‫ﺇﺩﺍﺭﺓ ﺿﻭﺍﺑﻁ ﺇﺟﺭﺍءﺍﺕ ﺍﻷﻋﻣﺎﻝ‬
‫‪DSS06‬‬
‫‪Manage Business Process Controls‬‬

‫‪Source: Weber, Addressing the incremental risks associated with adopting a Bring‬‬
‫‪Your Own Device program by using the COBIT 5 framework to identify key‬‬
‫‪controls, 2014: P39.‬‬

‫ﺻﻔﺤﺔ ‪298‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫ﺝ‪ -‬ﺍﻟﻣﺭﺍﻗﺑﺔ‪ ،‬ﺍﻟﺗﻘﻳﻳﻡ ﻭﺍﻟﻘﻳﺎﺱ)‪: Monitor, evaluate and assesses (MEA‬‬

‫ﻳﺗﺿﻣﻥ ﻫﺫﺍ ﺍﻟﻣﺟﺎﻝ ‪ 3‬ﻋﻣﻠﻳﺎﺕ ﺭﺋﻳﺳﻳﺔ )‪ (ISACA, 2013: 13‬ﻣﺑﻳﻧﺔ ﻓﻲ ﺍﻟﺟﺩﻭﻝ)‪ (٩‬ﻭﺗﺗﻧﺎﻭﻝ ﻫﺫﻩ ﺍﻟﻌﻣﻠﻳﺎﺕ ﺍﺳﺗﺭﺍﺗﻳﺟﻳﺔ‬
‫ﺍﻟﻣﺅﺳﺳﺔ ﻓﻲ ﺗﻘﻳﻳﻡ ﺍﺣﺗﻳﺎﺟﺎﺗﻬﺎ ﻭﻣﺎ ﺇﺫﺍ ﻛﺎﻥ ﻧﻅﺎﻡ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺍﻟﺣﺎﻟﻲ ﻻ ﻳﺯﺍﻝ ﻗﺎﺩﺭ ﻋﻠﻰ ﺗﺣﻘﻳﻖ ﺍﻷﻫﺩﺍﻑ ﺍﻟﺗﻲ ﺻﻣﻣﺕ‬
‫ﻣﻥ ﺃﺟﻠﻬﺎ ﻭﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﻼﺯﻣﺔ ﻟﻼﻣﺗﺛﺎﻝ ﻟﻠﻣﺗﻁﻠﺑﺎﺕ ﺍﻟﺗﻧﻅﻳﻣﻳﺔ ﻭﻣﺳﺄﻟﺔ ﺇﺟﺭﺍء ﺗﻘﻳﻳﻡ ﻣﺳﺗﻘﻝ ﻟﻧﻅﺎﻡ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻓﻲ ﻗﺩﺭﺗﻪ‬
‫ﻋﻠﻰ ﺗﻠﺑﻳﺔ ﺃﻫﺩﺍﻑ ﺍﻷﻋﻣﺎﻝ ﻭﻋﻣﻠﻳﺎﺕ ﻣﺭﺍﻗﺑﺔ ﺍﻟﻣﺅﺳﺳﺔ ﻣﻥ ﻗﺑﻝ ﺍﻟﻣﺩﻗﻘﻳﻥ ﺍﻟﺩﺍﺧﻠﻳﻳﻥ ﻭﺍﻟﺧﺎﺭﺟﻳﻳﻥ)‪.(Heas et al, 2013: 9‬‬
‫ﺟﺩﻭﻝ )‪ (٩‬ﺃﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﺔ ﻋﺎﻟﻳﺔ ﺍﻟﻣﺳﺗﻭﻯ ‪ /‬ﻋﻣﻠﻳﺎﺕ ﺍﻟﻣﺟﺎﻝ ﺍﻟﺧﺎﻣﺱ ‪MEA‬‬

‫ﺃﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﺔ ﻋﺎﻟﻳﺔ ﺍﻟﻣﺳﺗﻭﻯ ‪ /‬ﺍﻟﻌﻣﻠﻳﺎﺕ‬ ‫ﺍﻟﻣﺟﺎﻝ‬

‫ﻣﺭﺍﻗﺑﺔ ﻭﺗﻘﻳﻳﻡ ﻭﻗﻳﺎﺱ ﺍﻷﺩﺍء ﻭﺍﻟﻣﻁﺎﺑﻘﺔ‬
‫‪Monitor, Evaluate and Assess Performance and‬‬ ‫‪MEA01‬‬
‫‪Conformance‬‬
‫ﺍﻟﻣﺭﺍﻗﺑﺔ‪ ،‬ﺍﻟﺗﻘﻳﻳﻡ ﻭﺍﻟﻘﻳﺎﺱ‬
‫ﻣﺭﺍﻗﺑﺔ ﻭﺗﻘﻳﻳﻡ ﻭﻗﻳﺎﺱ ﻧﻅﺎﻡ ﺍﻟﺿﺑﻁ ﻭﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ‬
‫)‪(MEA‬‬
‫‪Monitor, Evaluate and Asses the System of‬‬ ‫‪MEA02‬‬
‫‪Monitor,evaluate‬‬
‫‪Internal Control‬‬
‫‪and assesses‬‬
‫ﺗﻘﻳﻳﻡ ﻭﻗﻳﺎﺱ ﺍﻻﻣﺗﺛﺎﻝ ﻟﻠﻣﺗﻁﻠﺑﺎﺕ ﺍﻟﺧﺎﺭﺟﻳﺔ‬
‫‪Evaluate and Assess Compliance with External‬‬ ‫‪MEA03‬‬
‫‪Requirements‬‬

‫‪Source: COBIT5 ISACAb, 2012: 59.‬‬

‫ﺛﺎﻧﻳﺎ ً‪ :‬ﺗﻘﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ‬

‫ﻣﻔﻬﻭﻡ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪:‬‬
‫ﺇﻥ ﺍﻟﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﻭﺍﻟﺗﻘﺩﻡ ﺍﻟﻌﻠﻣﻲ ﻭﺍﻟﻌﻣﻠﻲ ﻫﻣﺎ ﺍﻟﻳﻭﻡ ﻋﺻﺏ ﺗﻁﻭﺭ ﺍﻟﺑﺷﺭﻳﺔ ﻭﺭﻗﻳﻬﺎ ﻭﺗﻭﺳﻊ ﺇﻓﺎﻗﻬﺎ ﻭﻁﺎﻗﺎﺗﻬﺎ ﺣﻳﺙ ﻳﻣﺛﻝ ﺍﻟﺗﻁﻭﺭ‬
‫ﺍﻟﻣﺫﻫﻝ ﻓﻲ ﻁﺑﻳﻌﺔ ﺍﻻﺗﺻﺎﻻﺕ ﻭﺍﻟﻣﻭﺍﺻﻼﺕ ﺍﻟﻌﺎﻣﻝ ﺍﻻﺳﺎﺳﻲ ﻭﺭﺍء ﻋﻣﻖ ﻫﺫﺍ ﺍﻟﺗﺄﺛﻳﺭ ﺣﺗﻰ ﺃﺻﺑﺢ ﺍﻟﻌﺎﻟﻡ ﺃﺟﻣﻊ ﻛﺑﻠﺩ ﺃﻭ ﻣﺩﻳﻧﺔ ﺃﻭ‬
‫ﻗﺭﻳﺔ ﺻﻐﻳﺭﺓ ﻟﻳﺱ ﻓﻳﻬﺎ ﺑﻌﻳﺩ ‪ ،‬ﺑﻣﻔﻬﻭﻡ ﻳﺩﻋﻰ ﺑﺎﻟﻌﺎﻟﻣﻳﺔ ﺃﻭ ﺍﻟﻌﻭﻟﻣﺔ ﺍﻟﺗﻲ ﺗﻌﻧﻲ ﺯﻭﺍﻝ ﺍﻟﺣﻭﺍﺟﺯ ﻭﺍﻟﺣﺩﻭﺩ ﺍﻷﻗﺗﺻﺎﺩﻳﺔ ﻭﺍﻟﺛﻘﺎﻓﻳﺔ ﺑﻳﻥ‬
‫ﺍﻟﺷﻌﻭﺏ )‪ ،(Mubarak,2012:3‬ﻳﺗﻛﻭﻥ ﻣﺻﻁﻠﺢ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻣﻥ ﺷﻘﻳﻥ ﺍﻟﺗﻛﻭﻧﻭﻟﻭﺟﻳﺎ ‪ ،‬ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪-:‬‬
‫ﺃ‪ -‬ﺍﻟﺗﻛﻧﻭﻟﻭﺟﻳﺎ‪ :‬ﺗﻌﺩ ﻛﻠﻣﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺗﻌﺭﻳﺑﺎ ً ﻟﻛﻠﻣﺔ ‪ Technology‬ﻣﻥ ﺍﻟﻣﺻﻁﻠﺣﺎﺕ ﺍﻟﺗﻲ ﺗﻭﺍﺟﻪ ﺍﻟﻛﺛﻳﺭ ﻣﻥ ﺍﻻﻟﺗﺑﺎﺱ ﻭﺍﻟﺗﺄﻭﻳﻝ‬
‫ﻓﻘﺩ ﻳﺳﺗﺧﺩﻣﻬﺎ ﺍﻟﺑﻌﺽ ﻛﻣﺭﺍﺩﻑ ﻟﻠﺗﻘﻧﻳﺔ ﻭﻳﺭﻯ ﻓﺭﻳﻖ ﺃﺧﺭ ﺍﺧﺗﻼﻓﺎ ً ﺑﻳﻧﻬﻣﺎ ﻭﺍﻟﺗﻲ ﻫﻲ ﻣﺷﺗﻘﺔ ﻣﻥ ﺍﻟﻛﻠﻣﺔ ﺍﻟﻳﻭﻧﺎﻧﻳﺔ ‪Techne‬‬
‫ﻭﺗﻌﻧﻲ ﻓﻧﺎ ً ﺃﻭﻣﻬﺎﺭﺓ ‪ ،‬ﺃﻣﺎ ﺍﻟﺟﺯء ﺍﻟﺛﺎﻧﻲ‪ logy‬ﻭﺍﻟﻣﺄﺧﻭﺫ ﻣﻥ ﻛﻠﻣﺔ ‪ Logos‬ﻭﺍﻟﺗﻲ ﺗﻌﻧﻲ ﻋﻠﻣﺎ ً ﺃﻭ ﺩﺭﺍﺳﺔ ‪ ،‬ﻓﺈﻥ ﺍﻟﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﻫﻲ‬
‫ﺍﻟﺗﻁﺑﻳﻖ ﺍﻟﻧﻅﺎﻣﻲ ﻟﻠﻣﻌﺭﻓﺔ ﺍﻟﻌﻠﻣﻳﺔ ﻓﻲ ﺗﻁﺑﻳﻘﺎﺕ ﻭﺃﻏﺭﺍﺽ ﻋﻣﻠﻳﺔ)‪.( Kandligi& Al-Samarrai.,2002: 35‬‬
‫‪ ‬ﻭﺗﻣﺗﺯﺝ ﺍﻟﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺑﻣﻔﻬﻭﻡ ﺍﻟﻌﻠﻡ ﻟﺗﻔﺎﻋﻠﻬﺎ ﻓﻲ ﺍﻟﻣﻳﺎﺩﻳﻥ ﺍﻟﺗﻁﺑﻳﻘﻳﺔ ‪ ،‬ﻓﺗﻣﺛﻝ ﻣﻌﺭﻓﺔ ﺍﻟﻛﻳﻑ ﺃﻭ ﺍﻟﻭﺳﻳﻠﺔ ‪ Know How‬ﺑﻳﻧﻣﺎ‬
‫ﺍﻟﻌﻠﻡ ﻳﻣﺛﻝ ﻣﻌﺭﻓﺔ ﺍﻷﺳﺑﺎﺏ ‪ Know Why‬ﻭﻳﻌﺩ ﺍﻟﻌﻠﻡ )‪ (Al-Lami,2006: 22‬ﻣﺻﺩﺭﺍ ً ﻟﻠﻣﻌﺭﻓﺔ ﺍﻻﺳﺎﺳﻳﺔ ﻭﻣﺭﺗﻛﺯ ﺃﺳﺎﺳﻳﺎ ً‬

‫ﻟﻠﺗﻛﻧﻭﻟﻭﺟﻳﺎ ‪.‬‬

‫ﺻﻔﺤﺔ ‪299‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫‪ ‬ﻭﻋﺭﻓﺕ ﺍﻟﺗﻛﻧﻠﻭﺟﻳﺎ ﺑﺄﻧﻬﺎ ﺗﻁﺑﻳﻖ ﺍﻟﻣﻌﺭﻓﺔ ﺍﻟﻌﻠﻣﻳﺔ ﻋﻠﻰ ﺍﻟﻌﻣﻠﻳﺎﺕ ﺍﻟﻣﺻﺭﻓﻳﺔ ‪ ،‬ﻭﺍﻻﺳﺗﺧﺩﺍﻡ ﺍﻟﺷﺎﻣﻝ ﻟﻛﺎﻓﺔ ﺍﻻﻻﺕ ﻭﺍﻟﻣﻌﺩﺍﺕ‬
‫ﺍﻟﺣﺩﻳﺛﺔ ﺍﻟﺗﻲ ﻣﻥ ﺷﺄﻧﻬﺎ ﺭﻓﻊ ﻛﻔﺎءﺓ ﺍﻟﻌﻣﻝ ﻭﺑﺩﻭﻥ ﺍﺧﻁ ء)‪.(Nazer ,2017: 15‬‬
‫ﺏ‪ -‬ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ‪ :‬ﻭﻳﻘﺻﺩ ﺑﺎﻟﻣﻌﻠﻭﻣﺎﺕ ﺍﻟﺑﻳﺎﻧﺎﺕ ﺍﻟﺗﻲ ﺗﻣﺕ ﻣﻌﺎﻟﺟﺗﻬﺎ ﺑﺣﻳﺙ ﺃﺻﺑﺣﺕ ﺫﺍﺕ ﺩﻻﻟﺔ ﻣﺑﻳﻧﺔ ﻭﺫﺍﺕ ﻣﻌﻧﻰ ﻓﺗﻣﺛﻝ ﺛﺭﻭﺓ‬
‫)‪ ،(Salmi et al, 2012: 15‬ﻋﻠﻳﻧﺎ ﺃﻥ ﻧﺗﺩﺍﻭﻟﻬﺎ ﻭﻧﺗﻧﺎﻗﻠﻬﺎ ﻭﻧﻌﺩﻫﺎ ﻓﻲ ﺟﺩﺍﻭﻝ ﻭﺗﻘﺎﺭﻳﺭ ﻭﻣﺅﺷﺭﺍﺕ ﻭﺇﺣﺻﺎءﺍﺕ ﻭﻗﻭﺍﻋﺩ‬
‫ﺑﻳﺎﻧﺎﺕ ‪ ،‬ﻭﺫﻟﻙ ﻟﻧﺳﺗﻔﻳﺩ ﻣﻧﻬﺎ ﻓﻲ ﺍﺗﺧﺎﺫ ﺍﻟﻘﺭﺍﺭ ﻓﺎﻟﻣﻌﻠﻭﻣﺔ )‪ ،(Al-Khoury ,1998: 11‬ﺃﺻﺑﺣﺕ ﺳﻠﻌﺔ ﺍﻟﻳﻭﻡ ﻭﺛﺭﻭﺓ‬
‫ﺍﻟﻣﺳﺗﻘﺑﻝ ﻭﺍﻟﺷﻛﻝ )‪ (٣‬ﻳﻭﺿﺢ ﻋﻠﻰ ﺍﻥ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻣﺎ ﻫﻲ ﺇﻻ ﺟﺯء ﻣﻥ ﻧﻅﺎﻡ ﺍﻭﺳﻊ ﻭﺍﺷﻣﻝ ﺃﻻ ﻭﻫﻭ ﻧﻅﺎﻡ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪.‬‬

‫ﺑﻳﺋﺔ ﺍﻷﻋﻣﺎﻝ‬

‫ﺍﻟﻣﻧﻅﻣﺔ‬

‫ﻧﻅﻡ ﺍﻟﻌﻣﻝ‬

‫ﻧﻅﺎﻡ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬

‫ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬

‫ﺷﻛﻝ )‪ :(3‬ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﻧﻅﻡ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬

‫‪Source: Khaled, Sahnoun, “The Impact of Information Technology on Bank‬‬
‫‪Profitability”, Master Thesis, Abou Bakr Belkayed University, Algeria, 2016:‬‬
‫‪p. 33.‬‬

‫ﻣﻛﻭﻧﺎﺕ ﺃﻭ ﻋﻧﺎﺻﺭ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪:‬‬

‫ﺗﺗﺿﻣﻥ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺗﻘﻧﻳﺎﺕ ﻭﺑﺭﻣﺟﻳﺎﺕ ﺍﻟﺣﺎﺳﻭﺏ ﻋﻣﻠﻬﺎ ﺗﻭﻓﻳﺭ ﻣﺧﺭﺟﺎﺗﻬﺎ ﻟﺫﻭﻱ ﺍﻟﻌﻼﻗﺔ ﻓﻲ ﺍﻟﻭﻗﺕ ﻭﺍﻟﺯﻣﺎﻥ‬
‫ﺍﻟﻣﻧﺎﺳﺑﻳﻥ ﻭﺑﺎﻟﺷﻛﻝ ﺍﻟﻣﻼﺋﻡ ﻭﻳﻛﻭﻥ ﻟﻬﺎ ﺍﺭﺑﻊ ﻋﻣﻠﻳﺎﺕ ﻫﻲ ﻣﺩﺧﻼﺕ ‪ ،‬ﻣﻌﺎﻟﺟﺎﺕ‪ ،‬ﻣﺧﺭﺟﺎﺕ ‪ ،‬ﺗﻐﺫﻳﺔ ﻋﻛﺳﻳﺔ‪ ،‬ﻭﻫﺫﺍ ﻳﻌﻧﻲ ﺍﻥ‬
‫ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺗﻌﻛﺱ ﻣﺟﻣﻭﻋﺔ ﻣﻥ ﺍﻟﻣﻛﻭﻧﺎﺕ )ﺍﻻﺑﻌﺎﺩ( ﻭﻗﺩ ﺗﺣﺩﺩﺕ ﻣﻥ ﻗﺑﻝ ﺍﻟﺑﺎﺣﺛﻳﻥ )‪(Turbain etal-1999:18‬‬
‫ﻭ )‪ (O.Brien-2000:8‬ﻋﻠﻰ ﺃﻥ ﻣﻛﻭﻧﺎﺕ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺗﺗﻛﻭﻥ ﻣﻥ)ﺍﻷﺟﻬﺯﺓ ﻭﺍﻟﻣﻌﺩﺍﺕ ‪ ،‬ﺍﻟﺑﺭﺍﻣﺟﻳﺎﺕ ‪ ،‬ﺍﻟﺷﺑﻛﺎﺕ ‪،‬‬
‫ﺍﻟﺑﻳﺎﻧﺎﺕ‪ ،‬ﺍﻷﻓﺭﺍﺩ( ﻣﺷﻳﺭﻳﻥ ﺇﻟﻳﻬﺎ ﺑﻧﻅﺎﻡ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺍﻟﻣﺳﺗﻧﺩ ﺇﻟﻰ ﺍﻟﺣﺎﺳﻭﺏ ‪.‬‬

‫ﻛﻣﺎ ﻣﺑﻳﻥ ﻓﻲ ﺍﻟﺷﻛﻝ )‪ (٤‬ﻭﻛﺎﻵﺗﻲ‪:‬‬

‫ﺻﻔﺤﺔ ‪300‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬
‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻤﻞ ‪ COBIT5‬ﻓﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼ‬

‫ﺍﻷﻓﺭﺍﺩ‬

‫ﻣﻛﻭﻧﻧﺎﺕ‬

‫ﺍﻟﺑﺭﻣﺟﻳﺎﺕ‬ ‫ﺍﻷﺟﻬﺯﺓ‬
‫ﻣﻛﻭﻧﻧﺎﺕ‬ ‫ﻭﺍﻟﻣﻌﺩﺍﺕ‬
‫‪I‬‬
‫‪IT‬‬
‫ﺍﻟﺑﻳﺎﻧﺎﺕ‬
‫ﺷﺑﻛﺎﺕ‬
‫ﺍﻟﺷ‬

‫ﺍﻟﺷﻛﻝ)‪(٤‬ﻧﻣﻣﻭﺫﺝ ﺗﻛﻧﻭﻟﻭﺟﻳﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬

‫‪Source: O‬‬
‫‪O’Brien, J.. (2000). IIntroduction to Info‬‬
‫‪ormation Systems Essentialss for the‬‬
‫‪In‬‬
‫‪nternetworked Enterprise. 9th‬‬
‫‪h ed. McGraw-Hill, Inc,‬‬
‫‪I‬‬ ‫‪8‬‬
‫‪ :Hard‬ﻳﻘﺻﺩ ﺑﻬﺎ ﻛﺎﻓﺔ ﺃﻧﻭﺍﻉ ﺍﻟﻣﻛﻭﻧﺎﺕ ﻭﻭﺍﻟﻭﺳﺎﺋﻁ ﺍﻟﻣﺎﺩﻳﻳﺔ ﺍﻟﻣﺳﺗﺧﺩﻣﺔ ﻓﻲ ﺍﻟﻌﻣﻠﻳﺎﺕ‬
‫ﺃ‪ -‬ﺍﻟﻣﻛﻭﻧﺎﺕ ﺍﻟﻣﺎﺩﻳﺔ )ﺍﻻﺟﻬﻬﺯﺓ( ‪dware‬‬
‫ﺳﺗﻘﺑﺎﻟﻬﺎ ﻭﺑﺛﻬﺎ‬
‫ﺳﺗﺭﺟﺎﻋﻬﺎ ﻭﺍﺳ‬
‫ﻧﻬﺎ ﻭﻧﻘﻠﻬﺎ ﻭﺍﺳ‬
‫ﺍﻟﺗﻲ ﺗﻣﺭ ﺑﻬﻬﺎ ﺍﻟﺑﻳﺎﻧﺎﺕ ﻭﺍﻟﻣﻣﻌﻠﻭﻣﺎﺕ ﻛﺎﻟﻣﻌﻌﺩﺍﺕ ﺍﻟﻣﺳﺗﺧﺩﻣﻣﺔ ﻻﺩﺧﺎﻝ ﺍﻟﻣﻣﻌﻠﻭﻣﺎﺕ ﻭﺧﺯﻧﻬ‬
‫&‪ ، (Al-Abbadi‬ﻭﻳﺷﻳﺭ ﻣﻣﺻﻁﻠﺢ ﺍﻟﻛﻳﺎﻥ ﺍﻟﺻﻠﺏ ﺇﻟﻰ ﺍﻟﻣﻣﻛﻭﻧﺎﺕ ﺍﻟﻣﺎﺩﻳﺔﺔ ﻭﺍﻟﺗﻲ ﻳﻌﺗﻣﺩ‬
‫ﻟﻠﻣﺳﺗﻔﺩﻳﻥ ) ‪& Al-Aridi,,2012: 30‬‬
‫ﺷﺗﺭﻛﺔ ﻓﻲ ﻣﻌﺎﺎﻟﺟﺔ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬
‫ﺕ ﻣﺛﻝ ﺟﻬﺎﺯ‬ ‫ﺍﻟﻣﺎﺩﻳﺔ ﺍﻷﺧﺭﻯ ﺍﻟﻣﺷ‬
‫ﺔ‬ ‫ﻋﻠﻳﻬﺎ ﻧﻅﺎﻡ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻣﻌﻠﻭﻣﺎﺕ ﻭﺗﺷﻣﻣﻝ ﺍﻷﺟﻬﺯﻩ ﺍﻻﻻﺷﻳﺎء‬
‫‪ ، (Alllawi,2008‬ﻭﺗﻘﺳﻡ‬
‫)‪8: 25‬‬ ‫ﺧﺯﻥ ﺍﻟﺑﻳﺎﻧﺎﺕ ﻭﺍﻟﺷﺑﻛﺎﺕ ﺍﻟﻣﺎﺎﺩﻳﺔ‬
‫ﺻﻳﻝ ‪ ،‬ﺃﺟﻬﺯﺓ ﺧ‬
‫ﺍﻟﺣﺎﺳﻭﺏ ‪ ،‬ﻣﺣﻁﺎﺕ ﺍﻟﻌﻣﻝ ‪ ،‬ﺃﺟﻬﺯﺓ ﺗﻭﺻ‬
‫ﺍﻟﻣﻌﺎﻟﺟﺔ ﺍﻟﻣﺭﻛﺯﻳﺔ ‪ ،‬ﻭﺣﺩﺓ ﺍﻟﺧﺯﻥ ‪،‬ﻭﺣﺩﺓ ﺍﻹﺧﺭﺍﺝ ‪ ،‬ﻭﺣﺩﺍﺕ‬
‫ﺔ‬ ‫ﺣﺩﺓ ﺍﻟﺩﺍﺧﻝ ‪ ،‬ﻭﺣﺩﺓ‬ ‫ﺍﻟﻣﻛﻭﻧﺎﺕ ﺍﻟﻣﻣﺎﺩﻳﺔ ﺍﻟﻰ ﺃﻗﺳ‬
‫ﺳﺎﻡ ﺧﻣﺳﺔ ﻭﺣ‬
‫ﺍﻻﺗﺻﺎﻻﺕ‪.‬‬
‫ﺷﻐﻳﻝ ﻭﺍﻟﺗﻲ ﺗﻌﻣﻣﻝ ﻋﻠﻰ ﺇﺩﺍﺭﺓ‬ ‫‪ :So‬ﻭﺗﻌﻧﻲ ﺑﺭﺍﺍﻣﺞ ﺍﻟﺣﺎﺳﻭﺏ ﺍﻟﺗﻲ ﺗﺳﺷﺗﻣﻝ ﻋﻠﻰ ﻛﻝ ﻣﻥ ﺑﺭ‬
‫ﺑﺭﺍﻣﺞ ﻧﻅﻡ ﺍﻟﺗﺷ‬ ‫ﺏ‪ -‬ﺍﻟﺑﺭﻣﺟﻳﺎﺎﺕ ‪oftware‬‬
‫ﻘﺎﺕ ‪ ،‬ﻭﺗﺗﺄﻟﻑ ﺑﺑﺭﻣﺟﻳﺎﺕ ﺍﻟﺣﺎﺳ‬
‫ﺳﻭﺏ ﻣﻥ ﺗﻌﻠﻳﻣﻣﺎﺕ ﻣﺑﺭﻣﺟﺔ ﻭﻣﻣﻔﺻﻠﺔ ﺑﻬﺩﻑ‬ ‫ﻭﺗﺷﻐﻳﻠﻬﺎ ‪ ،‬ﻛﻣﺎ ﺗﻘﻭﻡ ﺑﻣﻣﺧﺗﻠﻑ ﺍﻟﺗﻁﺑﻳﻘﺎ‬
‫ﺎ‬ ‫ﺍﻟﻣﻛﻭﻧﺎﺕ ﺍﻟﻣﻣﺎﺩﻳﺔ‬
‫‪Al-&Al-S‬‬
‫ﻣﻛﻭﻧﺎﺕ ﺍﻷﺟﻬﺯﺓ ﺍﻟﻣﻣﺎﺩﻳﺔ ﻓﻲ ﻧﻅﺎﻡ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ) ‪Shammari,2008: 21‬‬
‫ﺕ‬ ‫ﻭﺍﻟﺗﻧﺳﻳﻖ ﻋﻠﻰ‬
‫ﻖ‬ ‫ﺳﻳﻁﺭﺓ‬
‫ﺍﻟﺿﺑﻁ ﻭﺍﻟﺳ‬
‫‪(Abdallat‬ﺃﻥ ﺑﺭﻣﺟﻳﺎﺕ ﺍﻟﻧﻅﺎﻡ ﻫﻲ ﻣﺟ‬
‫ﺟﻣﻭﻋﺔ ﻣﻥ ﺍﻟﺑﺑﺭﺍﻣﺞ ﺍﻟﻌﺎﻣﺔ ﺍﻟﺗﻲ ﺗﺩﻳﺭ ﻣﻭﺍﺭﺭﺩ ﺍﻟﺣﺎﺳﻭﺏ ‪ ،‬ﻛﺎﻟﻣﻌﺎﻟﺞ ﺍﻟﻣﻣﺭﻛﺯﻱ ‪ ،‬ﺭﺑﻁ‬ ‫‪A‬‬
‫ﺍﻟﻣﻠﺣﻘﺔ ‪ .‬ﻭﺍﻥ ﻣﺑﺭﻣﺟ‬
‫ﺟﻲ ﺍﻟﻧﻅﺎﻡ ﻫﻭ ﻣﻥ ﻳﺻﻣﻣﻭﻥ ﻫﺫﻩ ﺍﻟﺑﺭﺍﻣﺞ ‪ ،‬ﺃﻣﺎ ﺑﺭﺍﻣﺞ ﺍﻟﺗﻟﺗﻁﺑﻳﻘﺎﺕ ﻓﻬﻲ‬ ‫ﺔ‬ ‫ﺍﻻﺗﺻﺎﻻﺕ ‪ ،‬ﻭﺍﻷﺩﻭﺍﺕ ﺍﻟﺧﺎﺎﺭﺟﻳﺔ‬
‫ﻣﻥ ﻗﺑﻝ ﺍﻟﻣﺳﺗﺧﺩﻣﻳﻥ ﺍﻟﻧﻬﺎﺋﻳﻳﻥ‪ ،‬ﻭﺍﻥ ﺍﻟﺗﻁﺑﻳﻘﺎﺎﺕ‪ ،‬ﻭﺍﻟﻣﺳﺗﺧﺩﻡﻡ‪ ،‬ﻫﻲ ﻋﻼﻗﺔ‬
‫ﺧﺎﺻﺔ ﻹﻧﺟﺎﺯ ﻣﻣﻬﺎﻡ ﻣﻌﻳﻧﺔ ﻥ‬
‫ﺑﺭﺍﻣﺞ ﻣﻛﺗﻭﺑﺑﺔ ﻟﺗﻁﺑﻳﻘﺎﺕ ﺧ‬
‫‪(Allawi,2‬‬ ‫ﻣﺗﺩﺍﺧﻠﺔ )‪28‬‬
‫‪2008: 27-2‬‬
‫‪ :Com‬ﺗﻘﻭﻡ ﻓﻛﺭﺭﺓ ﺍﻟﺷﺑﻛﺔ ﻰ‬
‫ﻋﻠﻰ ﻭﺟﻭﺩ ﺣﺎﺳﻭﺑﺑﻳﻳﻥ ﻳﺗﻡ ﺍﻟﺭﺑﻁ ﻣﻌﺎ ﻣﻥ ﺧﻼﻝ‬ ‫‪mmunicattion Netwo‬‬
‫ﺕ‪ -‬ﺷﺑﻛﺎﺕ ﺍﺍﻻﺗﺻﺎﻝ ‪orks‬‬
‫ﺍﻟﺑﻳﺎﻧﺎﺕ ﻭﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﺍﻟﺑﺭﻣﺟﻳﺎﺕ ﻭﻭﺍﻟﻣﻌﺭﻓﺔ ﻭﻏﻳﺭﺭﻫﺎ ﻣﻥ ﺍﻟﻣﻭﺍﺭﺭﺩ ﺍﻟﻣﻌﻠﻭﻣﺎﺗﻳﺔ‬
‫ﺕ‬ ‫ﻟﺗﺳﻬﻝ ﺗﺑﺎﺩﻝ‬
‫ﻝ‬ ‫ﺍﻻﺳﻼﻙ ﺃﻭ ﺃﺃﺩﻭﺍﺕ ﺍﻟﺭﺑﻁ ﺍﻟﻟﻼﺳﻠﻛﻲ‬
‫‪ On‬ﻟﻣﺧﺗﻠﻑ‬
‫‪n-Line Com‬‬
‫ﻭﺍﻟﺗﻭﺍﺻﻝ ﺍﻟﻣﺑﺎﺷﺭ‪mmunicating‬‬
‫ﻝ‬ ‫ﻳﺳﻣﺢ ﺑﺎﻗﺗﺳﺎﻡ ﺍﻟﻣﻣﻠﻔﺎﺕ )ﺍﻟﻣﺷﺎﺭﺭﻛﺔ ﻓﻲ ﺍﻟﻣﻠﻔﺎﺕ(‬
‫ﺢ‬ ‫ﻭﺍﻟﺫﻱ‬

‫ﺻﻔﺤﺔ ‪301‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫ﺍﻟﻣﺳﺗﻔﺩﻳﻥ ﻓﻲ ﺇﻁﺎﺭ ﻣﺎ ﻳﺻﻁﻠﺢ ﻋﻠﻳﻪ ﺍﻟﺣﻭﺳﺑﺔ ﺍﻟﻣﻭﺯﻋﺔ ‪ Distributed Computing‬ﺃﻭ ﺍﻟﻣﻌﺎﻟﺟﺔ ﺍﻟﻣﻭﺯﻋﺔ‬
‫‪ ، (Al-Tai,2010: 107) Distributed Processing‬ﻭﺍﻥ ﻫﺫﻩ ﺍﻟﺷﺑﻛﺎﺕ ﺗﻘﻭﻡ ﺑﻌﻣﻝ ﺍﺗﺻﺎﻝ ﺑﻳﻥ ﻣﻭﺍﻗﻊ ﺍﻟﻌﻣﻝ ﺣﻳﺙ‬
‫ﺗﻛﻭﻥ ﻣﻧﺗﺷﺭﺓ ﻓﻲ ﻣﺧﺗﻠﻑ ﺃﻗﺳﺎﻡ ﺍﻟﻣﺅﺳﺳﺔ ﻟﺗﺑﺎﺩﻝ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﺍﻟﺗﻭﺍﺻﻝ ﺑﻭﺍﺳﻁﺔ ﺍﻻﻧﺗﺭﻧﻳﺕ )‪ (Internet‬ﻣﻥ ﺧﻼﻝ ﻣﺎ ﻳﻁﻠﻖ‬
‫ﻋﻠﻳﻬﺎ ﺷﺑﻛﺎﺕ ﺍﻟﺧﺎﺩﻡ ﺑﻌﻳﺩﺓ ﺍﻟﻣﺩﻯ ﻭﺍﻟﺫﻱ ﻳﻐﻁﻲ ﻣﺳﺎﺣﺎﺕ ﺟﻐﺭﺍﻓﻳﺔ ﻭﺍﺳﻌﺔ ﻭﺗﺿﻡ ﻋﺷﺭﺍﺕ ﺍﻵﻻﻑ ﺑﻝ ﻣﺋﺎﺕ ﺍﻵﻻﻑ ﻣﻥ ﺍﻟﺷﺑﻛﺎﺕ‬
‫ﻭﺍﻟﺣﻭﺍﺳﻳﺏ ﺍﻟﻣﺭﺗﺑﻁﺔ ﻣﻊ ﺑﻌﺿﻬﺎ ﻓﻲ ﻣﺧﺗﻠﻑ ﺩﻭﻝ ﺍﻟﻌﺎﻟﻡ ﻣﺛﻝ ﺍﻟﺷﺑﻛﺔ ﺍﻟﻌﻧﻛﺑﻭﺗﻳﺔ ﺍﻟﻌﺎﻟﻣﻳﺔ ‪(World Wide Web‬‬
‫)‪.(Al-Tamimi,2015: 32) WWW‬‬
‫ﺙ‪ -‬ﻗﻭﺍﻋﺩ ﺍﻟﺑﻳﺎﻧﺎﺕ ‪ :Database‬ﻫﻲ ﺍﻟﻭﻋﺎء ﺍﻟﺫﻱ ﻳﺣﺗﻭﻱ ﻋﻠﻰ ﺍﻟﻣﻠﻔﺎﺕ ﻭﺍﻟﻣﻭﺿﻭﻋﺎﺕ ﻭﺍﻟﺑﻳﺎﻧﺎﺕ ﺍﻟﻣﻧﻅﻣﺔ ﻭﺍﻟﻣﺗﺭﺍﺑﻁﺔ ﻣﻊ‬
‫ﺑﻌﺿﻬﺎ ﻭﺍﻟﻣﺧﺯﻭﻧﺔ ﻋﻠﻰ ﺍﺟﻬﺯﻩ ﺍﻟﺣﺎﺳﻭﺏ ‪ ،‬ﻭﺍﻟﺗﻲ ﺗﺷﻛﻝ ﺍﻟﻣﺎﺩﺓ ﺍﻻﻭﻟﻳﺔ ﻟﻧﻅﻡ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺍﻟﺗﻲ ﺗﻡ ﻣﻌﺎﻟﺟﺗﻬﺎ ﻭﺗﺣﺩﻳﺛﻬﺎ‬
‫ﻭﺍﺳﺗﺭﺟﺎﻋﻬﺎ ﻟﻠﻭﺻﻭﻝ ﺇﻟﻰ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ‪ ،‬ﻭﻳﻣﻛﻥ ﺗﺣﺩﻳﺙ ﻭﺗﻌﺩﻳﻝ ﻭﺇﺿﺎﻓﺔ ﺍﻟﺑﻳﺎﻧﺎﺕ ﺑﺎﺳﺗﻣﺭﺍﺭ ﻟﺗﻭﺍﻛﺏ ﺍﻟﺗﻁﻭﺭ ﻭﺍﻟﺗﻐﻳﺭﺍﺕ ﺍﻟﻣﺳﺗﺟﺩﺓ‬
‫ﻭﺍﻟﺗﻲ ﺗﺩﻋﻡ ﺍﻟﻣﺩﻳﺭﻳﻥ ﻓﻲ ﺍﺗﺧﺎﺫ ﺍﻟﻘﺭﺍﺭﺍﺕ ﺍﻟﻣﻧﺎﺳﺑﺔ ﻓﻲ ﺍﻟﻭﻗﺕ ﺍﻟﻣﻧﺎﺳﺏ ﻭﻟﻳﺗﻣﻛﻥ ﺑﺎﻗﻲ ﺍﻟﻣﺳﺗﺧﺩﻣﻳﻥ ﺍﻟﻧﻬﺎﺋﻳﻳﻥ ﻣﻥ ﺍﻟﻘﻳﺎﻡ‬
‫ﺑﺎﻋﻣﺎﻟﻬﻡ ﺑﻛﻔﺎءﺓ ﻭﻓﺎﻋﻠﻳﺔ )‪ ،(Al-Tamimi,2015: 32‬ﻭﺗﺑﺭﺯ ﺍﻫﻣﻳﺔ ﺍﺳﺗﺧﺩﺍﻡ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻓﻲ ﺇﺩﺍﺭﺓ ﻗﺎﻋﺩﺓ‬
‫ﺍﻟﺑﻳﺎﻧﺎﺕ ﺑﺎﻟﻣﻧﺎﻓﻊ ﺍﻵﺗﻳﺔ‪(Abdellatif,٢٠١٠:19) :‬‬
‫‪ ‬ﺗﻛﺎﻣﻝ ﺍﻟﺑﻳﺎﻧﺎﺕ ‪Data Integration‬‬
‫‪ ‬ﻣﺷﺎﺭﻛﺔ ﺍﻟﺑﻳﺎﻧﺎﺕ ‪Data Sharing‬‬
‫‪ ‬ﺍﻟﻣﺭﻭﻧﺔ ﻓﻲ ﺍﻋﺩﺍﺩ ﺍﻟﺗﻘﺎﺭﻳﺭ ‪Reporting Flexibility‬‬
‫‪ ‬ﺗﻘﻠﻳﻝ ﺍﻟﺗﻌﺎﺭﺽ ﻭﺍﻻﺳﻬﺎﺏ ﻓﻲ ﺍﻟﺑﻳﺎﻧﺎﺕ ‪Minimal Data Redundancy and Data Inconsistence‬‬

‫‪ ‬ﺇﺳﺗﻘﻼﻝ ﺍﻟﺑﻳﺎﻧﺎﺕ ‪・Data Independence‬‬

‫‪ ‬ﺍﻹﺩﺍﺭﻩ ﺍﻟﻣﺭﻛﺯﻳﺔ ﻟﻠﺑﻳﺎﻧﺎﺕ ‪Central Management of Data‬‬
‫ﺝ‪-‬ﺍﻟﻣﻭﺍﺭﺩ ﺍﻟﺑﺷﺭﻱ )ﺍﻻﻓﺭﺍﺩ( ‪ :Human Resources‬ﻻﺯﺍﻟﺕ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﺳﺗﺑﻘﻰ ﺑﺣﺎﺟﺔ ﺇﻟﻰ ﺍﻟﻌﻧﺻﺭ ﺍﻟﺑﺷﺭﻱ‬
‫ﻭﻳﻣﺛﻝ ﻣﺗﻁﻠﺑﺎ ً ﺿﺭﻭﺭﻳﺎ َ ﻟﻠﻌﻣﻠﻳﺎﺕ ﻭﺍﻹﺟﺭﺍءﺍﺕ ﻓﻲ ﻛﻝ ﻧﻅﻡ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻣﻥ ﺣﻳﺙ ﻣﻬﺎﺭﺗﻪ ﻭﺩﺍﻓﻌﻳﺗﻪ ﻭﻳﻌﺗﺑﺭ ﺍﻻﺳﺎﺱ ﻓﻲ ﺗﻣﻳﺯ‬
‫ﺍﻟﻣﺅﺳﺳﺔ ﻭﺗﺣﻘﻳﻘﻬﺎ ﺍﻟﻣﻳﺯﺓ ﺍﻟﺗﻧﺎﻓﺳﻳﺔ ﻭﺗﻁﻭﻳﺭ ﺗﺻﻣﻳﻡ ﻧﻅﻡ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﺗﻛﻧﻭﻟﻭﺟﻳﺗﻬﺎ ‪(Al-Basri & Taher,2017:‬‬
‫)‪138‬ﻭﻫﻧﺎﻙ ﻧﻭﻋﺎﻥ ﻣﻥ ﺍﻻﻓﺭﺍﺩ ‪:‬‬
‫‪ ‬ﺍﻟﻣﺳﺗﺧﺩﻣﻭﻥ ﺍﻟﻧﻬﺎﺋﻳﻭﻥ ‪ : End Users‬ﻭﺍﻟﺫﻳﻥ ﻳﺳﺗﻌﻣﻠﻭﻥ ﺍﻟﻧﻅﺎﻡ ﺃﻭ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺑﻁﺭﻳﻘﺔ ﻣﺑﺎﺷﺭﺓ ﻭﻳﺗﻌﺎﻣﻠﻭﻥ ﻣﻊ ﺑﺭﺍﻣﺞ‬
‫ﺍﻟﺗﻁﺑﻳﻘﺎﺕ ﻛﻣﺳﺗﻔﻳﺩﻳﻥ ﻣﻧﻬﺎ ﺩﻭﻥ ﺍﻟﺧﻭﺽ ﻓﻲ ﺍﻟﺗﻔﺎﺻﻳﻝ ﺍﻟﺩﻗﻳﻘﺔ ﻟﻌﻣﻠﻳﺎﺕ ﺑﺭﻣﺟﺗﻬﺎ ﻛﺎﻟﻣﺣﺎﺳﺑﻳﻥ ﺃﻭ ﺯﺑﺎﺋﻥ ﺃﻭ ﺭﺟﺎﻝ ﺍﻟﺑﻳﻊ ﺃﻭ‬
‫ﺍﻟﻣﺩﻳﺭﻳﻥ ﺃﻭ ﻣﻬﻧﺩﺳﻳﻥ‪.‬‬
‫‪ ‬ﺍﻷﺷﺧﺎﺹ ﺍﻟﻣﺗﺧﺻﺻﻭﻥ ﻭﺍﻟﻔﻧﻳﻭﻥ ‪ :Information System Specialists‬ﻭﻳﻘﺻﺩ ﺑﻬﻡ ﻣﻁﻭﺭﻱ ﺍﻟﺑﺭﻧﺎﻣﺞ ﻭﻣﺣﻠﻠﻲ‬
‫ﺍﻟﻧﻅﺎﻡ ﻭﻣﺷﻐﻠﻲ ﺍﻟﺣﻭﺍﺳﻳﺏ ﻓﻬﻡ ﺍﻟﻣﺗﺧﺻﺻﻭﻥ ﻓﻲ ﻣﺟﺎﻝ ﺍﻟﺣﺎﺳﻭﺏ ﺍﻟﺫﻳﻥ ﻳﺻﻣﻣﻭﻥ ﻭﻳﻁﻭﺭﻭﻥ ﺍﻟﺣﺎﺳﻭﺏ ﻭﻳﺿﻌﻭﻥ ﺍﻟﺑﺭﺍﻣﺞ‬
‫ﺍﻟﻣﺧﺗﻠﻔﺔ‪.(Al-Sawah, 2016: 59)،‬‬

‫ﻣﺧﺎﻁﺭ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪:‬‬

‫ﺻﻔﺤﺔ ‪302‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫ﺑﺭﻏﻡ ﺍﻟﻘﻳﻣﺔ ﺍﻟﻣﺿﺎﻓﺔ ﺍﻟﺗﻲ ﺗﺣﺻﻝ ﻋﻠﻳﻬﺎ ﺍﻟﻣﺅﺳﺳﺔ ﺗﻌﺗﺑﺭ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻣﻥ ﺃﻛﺛﺭ ﺍﻟﻣﺟﺎﻻﺕ ﻋﺭﺿﻪ ﻟﻠﻌﺩﻳﺩ ﻣﻥ‬
‫ﺍﻟﻣﺧﺎﻁﺭ ﻭﻏﺎﻟﺑﺎ ً ﻣﺎ ﻳﻬﺗﻡ ﺍﻟﻣﻧﻅﻣﻭﻥ ﻭﺍﻟﻣﺷﺭﻋﻭﻥ ﺑﺎﻟﻣﺧﺎﻁﺭ ﺍﻟﺗﺷﻐﻳﻠﻳﺔ ﻭﺍﻟﻧﻅﺎﻣﻳﺔ ﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﺎﻟﻧﻅﻡ ﺍﻟﺗﻛﻧﻭﻟﻭﺟﻳﺔ ﻭﺍﻟﺗﻲ ﺗﺷﻣﻝ‬
‫ﻣﺧﺎﻁﺭ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﺃﻣﻥ ﻧﻅﻡ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ )‪ ،((Al-Sawah, 2016: 7‬ﻭﻓﻲ ﺍﻟﺟﺩﻭﻝ )‪ (١٠‬ﻣﺧﺎﻁﺭ ﻣﺣﺩﺩﺓ ﻟﻠﺭﻗﺎﺑﺔ‬
‫ﺍﻟﺩﺍﺧﻠﻳﺔ ﺍﻟﺗﻲ ﺗﺗﻌﺭﺽ ﻟﻬﺎ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻓﻲ ﺍﻟﻣﺻﺎﺭﻑ‪:‬‬
‫ﺍﻟﺟﺩﻭﻝ )‪ (١٠‬ﻣﺧﺎﻁﺭ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺍﻟﺗﻲ ﺗﺗﻌﺭﺽ ﻟﻬﺎ ﺍﻟﻣﺻﺎﺭﻑ‬
‫ﻣﻔﻬﻭﻣﻬﺎ‬ ‫ﺃﻧﻭﺍﻉ ﺍﻟﻣﺧﺎﻁﺭ‬ ‫ﺕ‬
‫ﺗﺷﻣﻝ ﻫﺫﻩ ﺍﻟﻣﺧﺎﻁﺭ ﺑﺗﻭﻗﻑ ﺃﻧﻅﻣﺔ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺍﻟﻧﺎﺗﺟﺔ ﻋﻥ ﺍﻟﻛﻭﺍﺭﺙ ﺍﻟﻁﺑﻳﻌﻳﺔ ﺃﻭ‬
‫ﺍﻟﺑﺷﺭﻳﺔ ﻣﻣﺎ ﻳﻧﺗﺞ ﻋﻧﻪ ﺗﻌﻁﻝ ﺍﻟﺧﺩﻣﺎﺕ ﺍﻟﻣﻘﺩﻣﺔ ﺇﻟﻰ ﺍﻟﺯﺑﺎﺋﻥ‪ ،‬ﻟﺫﺍ ﺗﻁﻠﺏ ﺣﻣﺎﻳﺔ ﺃﻣﻥ‬
‫ﻣﺧﺎﻁﺭ ﺗﻭﺍﻓﺭ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬
‫ﺍﻣﻌﻠﻭﻣﺎﺕ ﻣﻥ ﺍﻟﻣﺧﺎﻁﺭ ﻭﺍﻟﺗﻬﺩﻳﺩﺍﺕ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻭﺍﻟﺧﺎﺭﺟﻳﺔ ﻣﻥ ﺧﻼﻝ ﻭﺿﻊ ﺍﻷﺟﺭﺍءﺍﺕ‬ ‫‪١‬‬
‫ﻭﺍﻟﻭﺳﺎﺋﻝ ﺍﻟﻭﻗﺎﺋﻳﺔ ﻟﺣﻣﺎﻳﺔ ﻭﺳﺭﻳﺔ ﻣﻌﻠﻭﻣﺎﺕ ﺍﻋﻣﻝ ﺍﻟﻣﺻﺭﻓﻲ ﻭﺍﻟﺫﻱ ﺍﺻﺑﺢ ﻳﺷﻛﻝ‬
‫ﻣﻭﺿﻭﻋﺎ ً ﻫﺎﻣﺎ ً ﻟﻠﻣﺅﺳﺳﺎﺕ‬
‫ﻭﺗﺗﻣﺛﻝ ﻫﺫﻩ ﺍﻟﻣﺧﺎﻁﺭ ﺍﻹﺧﻔﺎﻕ ﻓﻲ ﺗﻠﺑﻳﺔ ﻋﻣﻠﻳﺎﺕ ﺗﻁﻭﻳﺭ ﺃﻭ ﺻﻳﺎﻧﺔ ﺃﻧﻅﻣﺔ ﺍﻟﺑﺭﺍﻣﺞ‬ ‫ﻣﺧﺎﻁﺭ ﺃﺧﻁﺎء ﺗﻁﻭﻳﺭ‬
‫ﻟﻣﺗﻁﻠﺑﺎﺕ ﺍﻟﻣﺳﺗﺧﺩﻡ ﺍﻟﻧﻬﺎﺋﻲ‪ ،‬ﺃﻭ ﻋﺩﻡ ﺗﺩﻋﻳﻡ ﺃﻧﺷﻁﺔ ﺍﻟﻌﻣﻝ‪ ،‬ﺑﺳﺑﺏ ﺿﻌﻑ ﺃﺟﺭﺍءﺍﺕ‬ ‫ﺍﻟﺑﺭﺍﻣﺞ‬ ‫‪٢‬‬
‫ﺍﻟﺗﺩﻗﻳﻖ ﻭﺍﻟﺿﺑﻁ ‪.‬‬
‫ﻭﺗﺷﺗﻣﻝ ﻫﺫﻩ ﺍﻟﻣﺧﺎﻁﺭ ﺑﺗﺭﻛﺯ ﺍﻟﻣﻬﺎﻡ ﻭﺍﻷﻧﺷﻁﺔ ﺍﻟﺭﺋﻳﺳﺔ ﻋﻧﺩ ﺍﻋﻁﺎء ﺍﻟﺻﻼﺣﻳﺎﺕ‬ ‫ﻣﺧﺎﻁﺭ ﻋﺩﻡ ﺍﻟﻔﺻﻝ ﺑﻳﻥ‬
‫ﻭﺍﻟﻣﺳﺅﻟﻳﺎﺕ ﺑﻳﺩ ﺑﻌﺽ ﺍﻟﻣﻭﻅﻔﻳﻥ ﻣﺛﻝ ﺗﺣﻠﻳﻼﺕ ﺍﻟﻧﻅﻡ ﻭﻣﺗﺎﺑﻌﺔ ﺍﻟﺷﺑﻛﺎﺕ ﻭﺍﻟﺗﻁﻭﻳﺭ‬ ‫ﺍﻟﻭﺍﺟﺑﺎﺕ‬ ‫‪٣‬‬
‫ﻭﺇﺩﺍﺭﺓ ﻗﻭﺍﻋﺩ ﺍﻟﺑﻳﺎﻧﺎﺕ ﻣﻣﺎ ﻳﺅﺩﻱ ﺇﻟﻰ ﺗﻌﺎﺭﺽ ﻣﺻﺎﻟﺢ ﺍﻟﻌﻣﻝ ﺍﻟﻣﺻﺭﻓﻲ ‪.‬‬
‫ﻭﺗﺷﺗﻣﻝ ﺑﺎﻟﻣﺧﺎﻁﺭ ﺍﻟﻧﺎﺗﺟﺔ ﻋﻥ ﺿﻌﻑ ﺗﺷﻐﻳﻝ ﻭﺍﺳﺗﺧﺩﺍﻡ ﺗﻘﻧﻳﺔ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻛﻣﺎ ﻫﻭ‬
‫ﻣﺧﻁﻁ ﻣﻣﺎ ﻳﻌﺭﺽ ﺳﻼﻣﺔ ﻭﺟﻭﺩﺓ ﺍﻟﺑﻳﺎﻧﺎﺕ ﻭﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﺍﻟﻣﻭﺟﻭﺩﺍﺕ ﺍﻟﻬﺎﻣﺔ ﻟﻠﺧﻁﺭ‬
‫ﻣﺧﺎﻁﺭ ﺍﻟﺗﻭﻗﻑ ﺃﻭ ﺍﻟﻔﺷﻝ‬
‫ﻭﺑﺎﻟﺗﺎﻟﻲ ﺍﻟﺧﺳﺎﺋﺭ ﺍﻟﻣﺣﺗﻣﻠﺔ ﺃﻭ ﺳﻭء ﺍﻻﺳﺗﺧﺩﺍﻡ ‪ ،‬ﻓﺿﻼ ﻋﻥ ﺃﺧﻁﺎﺭ ﺗﺯﻭﻳﺩ ﺧﺩﻣﺎﺕ‬ ‫‪٤‬‬
‫ﻟﻠﺗﻘﻧﻳﺎﺕ‬
‫ﺍﻻﻧﺗﺭﻧﺕ ﺍﻟﻣﺻﺭﻓﻳﺔ ﻭﺍﻟﺗﻲ ﺗﺗﻁﻠﺏ ﻣﺭﺍﻗﺑﺗﻬﺎ ﺑﺷﻛﻝ ﺟﻳﺩ ﺃﻭ ﻳﺗﺭﺗﺏ ﻋﻠﻰ ﺿﻌﻑ ﺍﻟﺭﻗﺎﺑﺔ‬
‫ﺿﻳﺎﻉ ﺳﺭﻳﺔ ﻣﻌﻠﻭﻣﺎﺕ ﺍﻟﻣﺻﺭﻑ ﻭﺍﻟﺯﺑﺎﺋﻥ ‪ ،‬ﻭﻣﺻﺩﺍﻗﻳﺔ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ‪.‬‬
‫ﻭﺗﺷﺗﻣﻝ ﺑﺎﻟﻣﺧﺎﻁﺭ ﺍﻟﻧﺎﺗﺟﺔ ﻋﻥ ﺃﻧﻅﻣﺔ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺍﻟﺗﻲ ﺗﻌﻣﻝ ﻓﻲ ﺑﻳﺋﺔ ﻏﻳﺭ ﺁﻣﻧﺔ ﻭﻏﻳﺭ‬
‫ﻣﺧﺎﻁﺭ ﺍﻟﺩﺧﻭﻝ ﺍﻟﺷﺧﺻﻲ‬
‫ﻣﺣﻣﻳﺔ ﻣﻣﺎ ﻳﻌﺭﺽ ﺃﻧﻅﻣﺔ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻟﻣﺧﺎﻁﺭ ﺍﻟﺳﺭﻗﺔ ﺃﻭ ﺍﻟﺩﺧﻭﻝ ﺍﻟﺷﺧﺻﻲ ﻏﻳﺭ‬ ‫‪٥‬‬
‫ﻏﻳﺭ ﺍﻟﻣﺻﺭﺡ ﺑﻪ‬
‫ﺍﻟﻣﺻﺭﺡ ﺑﻪ‪.‬‬
‫ﻭﺗﺷﺗﻣﻝ ﻫﺫﻩ ﺍﻟﻣﺧﺎﻁﺭ ﺑﺿﻌﻑ ﺇﺟﺭﺍءﺍﺕ ﺇﺩﺍﺭﺓ ﺍﻟﺗﻐﻳﻳﺭ‪ ،‬ﺍﻟﻼﺯﻣﺔ ﻟﻠﺗﺄﻛﺩ ﻣﻥ ﺇﻥ ﺍﻟﺗﻐﻳﻳﺭﺍﺕ‬ ‫ﻣﺧﺎﻁﺭ ﺇﺩﺍﺭﺓ ﺍﻟﺗﻐﻳﻳﺭ‬
‫‪٦‬‬
‫ﺍﻟﺗﻲ ﻳﺗﻡ ﺗﻁﺑﻳﻘﻬﺎ ﻳﻣﻛﻥ ﺃﻥ ﺗﺅﺛﺭ ﺑﺷﻛﻝ ﻋﻛﺳﻲ ﻓﻲ ﺳﻼﻣﺔ ﻭﺍﻣﻥ ﺍﻟﺑﻳﺎﻧﺎﺕ‪.‬‬
‫ﻭﺗﺷﺗﻣﻝ ﻫﺫﻩ ﺍﻟﻣﺧﺎﻁﺭ ﻓﻲ ﺗﻌﺭﺽ ﻣﺧﺗﻠﻑ ﻗﻭﺍﻋﺩ ﺑﻳﺎﻧﺎﺕ ﺍﻟﻣﺻﺎﺭﻑ ﻟﻼﻧﺗﻬﺎﻛﺎﺕ ﺍﻷﻣﻧﻳﺔ‬
‫ﻣﺧﺎﻁﺭ ﺍﻣﻥ ﻗﺎﻋﺩﺓ ﺍﻟﺑﻳﺎﻧﺎﺕ‬
‫ﺑﺳﺑﺏ ﻋﺩﻡ ﺗﻭﺍﻓﺭ ﺃﻭ ﺿﻌﻑ ﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻋﻠﻰ ﺳﻳﺎﺳﺔ ﺍﻟﺩﺧﻭﻝ‪ ،‬ﻭﺣﻣﺎﻳﺔ ﻗﺎﻋﺩﺓ‬ ‫‪٧‬‬
‫ﺍﻟﺑﻳﺎﻧﺎﺕ‪.‬‬
‫ﻣﺧﺎﻁﺭ ﺗﻘﺩﻳﻡ ﺍﻟﺧﺩﻣﺎﺕ‬
‫ﻭﺗﺗﻣﺛﻝ ﻫﺫﻩ ﺍﻟﻣﺧﺎﻁﺭ ﺑﺿﻌﻑ ﺍﺳﺗﺟﺎﺑﺔ ﺍﻟﻣﺻﺎﺭﻑ ﻓﻲ ﺗﻘﺩﻳﻡ ﺍﻟﺧﺩﻣﺎﺕ ﺍﻟﻰ ﺍﻟﻐﻳﺭ ﻣﻣﺎ‬
‫ﻟﻠﻐﻳﺭ‬ ‫‪٨‬‬
‫ﻳﺅﺩﻱ ﺇﻟﻰ ﺗﻌﻁﻳﻝ ﺍﻟﺧﺩﻣﺎﺕ ﺍﻟﻣﻘﺩﻣﺔ ﻟﻠﺯﺑﺎﺋﻥ‪.‬‬

‫ﺻﻔﺤﺔ ‪303‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫ﻭﺗﻌﻧﻲ ﻣﺧﺎﻁﺭ ﺍﺧﺗﺭﺍﻕ ﺷﺑﻛﺎﺕ ﺍﻟﻣﺻﺭﻑ ﻣﻥ ﻗﺑﻝ ﺗﻬﺩﻳﺩﺍﺕ ﺍﻟﺟﻬﺎﺕ ﺍﻟﺧﺎﺭﺟﻳﺔ‪ ،‬ﻭﺍﻟﺗﻲ‬
‫ﺗﺅﺩﻱ ﺇﻟﻰ ﺍﻟﻛﺷﻑ ﻭﺍﻻﻁﻼﻉ ﻋﻠﻰ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺍﻟﺳﺭﻳﺔ ﻭﺍﻟﺣﺳﺎﺳﺔ ﺃﻭ ﺗﺩﻣﻳﺭ ﺍﻷﺟﻬﺯﺓ‬ ‫ﻣﺧﺎﻁﺭ ﺍﺧﺗﺭﺍﻕ ﺷﺑﻛﺎﺕ‬
‫‪٩‬‬
‫ﻭﺍﻟﻣﻌﺩﺍﺕ‪ ،‬ﻓﺿﻼ ﻋﻥ ﺍﺧﻁﺎﺭ ﺧﺩﻣﺎﺕ ﺍﻻﻧﺗﺭﻧﺕ ﻭﺍﻟﺗﻲ ﺗﺗﻁﻠﺏ ﻣﺭﺍﻗﺑﺔ ﻭﻣﺗﺎﺑﻌﺔ ﺿﻣﺎﻧﺎ ً‬ ‫ﺍﻻﺗﺻﺎﻻﺕ‬
‫ﻟﻠﻣﺣﺎﻓﻅﺔ ﻋﻠﻰ ﻣﺻﺩﺍﻗﻳﺔ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺍﻟﻣﻘﺩﻣﺔ‪.‬‬

‫‪Source: Al-Obeidi, Developing Internal Control to Address IT Risks Using COBIT‬‬

‫‪.Framework, 2014: p. 113‬‬

‫ﺍﻟﺟﺎﻧﺏ ﺍﻟﺗﻁﺑﻳﻖ ﻟﻠﺑﺣﺙ‬

‫ﺃﻭﻻ‪ :‬ﻋﺭﺽ ﻭﺗﺣﻠﻳﻝ ﻧﺗﺎﺋﺞ ﺍﻟﻣﺗﻐﻳﺭ ﺍﻟﻣﺳﺗﻘﻝ ﻣﺟﺎﻻﺕ ﺇﻁﺎﺭ ﻋﻣﻝ ‪COBIT5‬‬
‫ﺃ‪ -‬ﺍﻟﻣﺟﺎﻝ ﺍﻻﻭﻝ‪ :‬ﺍﻟﺗﻘﻳﻳﻡ‪ ،‬ﺍﻟﺗﻭﺟﻳﻪ ﻭﺍﻟﻣﺭﺍﻗﺑﺔ‬
‫ﺍﻟﺟﺩﻭﻝ)‪ (11‬ﻳﺑﻳﻥ ﻟﻧﺎ ﺍﻻﻭﺳﺎﻁ ﺍﻟﺣﺳﺎﺑﻳﺔ ﻭﺍﻻﻧﺣﺭﺍﻑ ﺍﻟﻣﻌﻳﺎﺭﻱ ﻭﻣﻌﺎﻣﻝ ﺍﻻﺧﺗﻼﻑ ﻭﺍﻻﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ ﻟﻬﺫﺍ ﺍﻟﻣﺟﺎﻝ‪ ،‬ﺗﻡ ﻗﻳﺎﺱ‬
‫ﺍﻷﻫﺩﺍﻑ ﻣﻥ ﺧﻼﻝ ﺍﻧﺷﻁﺗﻬﺎ ﺍﻟﺭﻗﺎﺑﻳﺔ ﺍﻟﺗﻔﺻﻳﻠﻳﺔ ﻭﻳﻣﻛﻥ ﺗﻭﺿﻳﺢ ﺫﻟﻙ ﻛﺎﻵﺗﻲ‪:‬‬
‫‪ -١‬ﺇﻥ ﺃﻛﺛﺭ ﺍﻷﻫﺩﺍﻑ ﺗﻁﺑﻳﻘﺎ ً ﻫﻭ ﺍﻟﻬﺩﻑ ﺍﻟﺛﺎﻧﻲ )ﺿﻣﺎﻥ ﺗﺣﻘﻳﻖ ﺍﻟﻔﻭﺍﺋﺩ( ﺇﺫ ﺑﻠﻎ ﺍﻟﻭﺳﻁ ﺍﻟﺣﺳﺎﺑﻲ )‪ (3.23‬ﻭﺑﻣﻌﺎﻣﻝ ﺍﺧﺗﻼﻑ‬
‫)‪ (22.29‬ﻭﺑﺎﻫﻣﻳﺔ ﻧﺳﺑﻳﺔ )‪.(%64.60‬‬
‫‪ -٢‬ﺇﻥ ﺃﺿﻌﻑ ﺍﻷﻫﺩﺍﻑ ﺗﻁﺑﻳﻘﺎ ً ﻫﻭ ﺍﻟﻬﺩﻑ ﺍﻟﺧﺎﻣﺱ )ﺿﻣﺎﻥ ﺍﻟﺷﻔﺎﻓﻳﺔ ﻭﺍﻹﻓﺻﺎﺡ ﻷﺻﺣﺎﺏ ﺍﻟﻣﺻﻠﺣﺔ( ﺇﺫ ﺑﻠﻎ ﺍﻟﻭﺳﻁ ﺍﻟﺣﺳﺎﺑﻲ‬
‫)‪ ، (3.05‬ﻭﺑﺎﻫﻣﻳﺔ ﻧﺳﺑﻳﺔ )‪ ، (%61‬ﻭﺑﻣﻌﺎﻣﻝ ﺍﺧﺗﻼﻑ )‪.(26.56‬‬
‫‪ -٣‬ﻳﺑﻳﻥ ﺍﻟﺟﺩﻭﻝ ﺍﺩﻧﺎﻩ ﻣﺳﺗﻭﻯ ﺗﻁﺑﻳﻖ ﺣﻭﻛﻣﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻟﻠﻣﺟﺎﻝ ﺍﻻﻭﻝ‪ ،‬ﻓﻘﺩ ﻅﻬﺭﺕ ﺍﻟﻣﺗﻭﺳﻁﺎﺕ ﺍﻟﺣﺳﺎﺑﻳﺔ ﻟﺟﻣﻳﻊ‬
‫ﺍﻷﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﻳﺔ ﻋﺎﻟﻳﺔ ﺍﻟﻣﺳﺗﻭﻯ ﺍﻟﺧﻣﺳﺔ ﺗﻘﻊ ﺿﻣﻥ )‪ ،(3.23-3.05‬ﻭﺗﻘﺎﺑﻝ ﺷﺩﺓ ﺍﻻﺟﺎﺑﺔ ﻣﻁﺑﻖ ﺍﻟﻰ ﺣﺩ ﻣﺎ ﻋﻠﻰ ﻣﻘﻳﺎﺱ‬
‫ﻟﻳﻛﺭﺕ‪ ،‬ﻛﻣﺎ ﻧﻼﺣﻅ ﺍﻥ ﻗﻳﻡ ﺍﻷﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ ﻟﻔﻘﺭﺍﺕ ﺍﻷﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﻳﺔ ﻟﻠﻣﺟﺎﻝ ﺍﻻﻭﻝ ﺗﻘﻊ ﺿﻣﻥ ﺣﺩﻩ ﺍﻷﺩﻧﻰ )‪ (%61‬ﻭﺣﺩﻩ ﺍﻻﻋﻠﻰ‬
‫)‪ ،(%64.80‬ﻭﺑﺷﻛﻝ ﻋﺎﻡ ﺑﻠﻐﺕ ﻗﻳﻣﺔ ﺍﻟﻭﺳﻁ ﺍﻟﺣﺳﺎﺑﻲ ﻟﻠﻣﺟﺎﻝ )‪ ،(3.12‬ﻭﻫﻲ ﺗﺯﻳﺩ ﻋﻥ ﻣﺗﻭﺳﻁ ﻣﻘﻳﺎﺱ ﻟﻛﻳﺭﺕ‪ ،‬ﻭﺑﻠﻐﺕ‬
‫ﺍﻷﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ )‪ (%62.40‬ﻭﺍﻟﺫﻱ ﻳﻣﺛﻝ ﻣﺳﺗﻭﻯ ﺗﻁﺑﻳﻖ ﺣﻭﻛﻣﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻟﻠﻣﺟﺎﻝ ﺍﻻﻭﻝ ﻓﻲ ﺍﻟﻣﺻﺎﺭﻑ ﺍﻟﻌﺭﺍﻗﻳﺔ‬
‫ﺍﻟﻣﺳﺎﻫﻣﺔ ﺍﻟﺧﺎﺻﺔ ﺍﻟﻣﺭﺗﺑﻁﺔ ﺑﺳﻭﻕ ﺍﻟﻌﺭﺍﻕ ﻟﻼﻭﺭﺍﻕ ﺍﻟﻣﺎﻟﻳﺔ ﻣﺣﻝ ﺍﻟﺩﺭﺍﺳﺔ ﻭﻓﻖ ﺇﻁﺎﺭ ﻋﻣﻝ ‪ ،COBIT5‬ﻭﻳﺑﺗﻌﺩ ﺻﻌﻭﺩﺍ ً ﻋﻥ‬
‫ﺩﺭﺟﺔ ﺍﻟﻘﻁﻊ )‪ (%60‬ﻭﺣﺳﺏ ﺍﻻﺗﺟﺎﻩ ﺍﻟﻌﺎﻡ ﻟﻣﻘﻳﺎﺱ ﻟﻳﻛﺭﺕ‪.‬‬
‫ﺍﻟﺟﺩﻭﻝ )‪ (11‬ﺍﻻﻭﺳﺎﻁ ﺍﻟﺣﺳﺎﺑﻳﺔ ﻭﺍﻻﻧﺣﺭﺍﻑ ﺍﻟﻣﻌﻳﺎﺭﻱ ﻭﻣﻌﺎﻣﻝ ﺍﻻﺧﺗﻼﻑ ﻭﺍﻻﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ ﻟﻣﺟﺎﻝ ﺍﻟﺗﻘﻳﻳﻡ‪ ،‬ﺍﻟﺗﻭﺟﻳﻪ ﻭﺍﻟﻣﺭﺍﻗﺑﺔ‬
‫ﻗﺭﺍﺭ‬ ‫ﺍﻻﻫﻣ‬ ‫ﺍﻻﻧﺣﺭﺍ‬
‫ﻗﺭﺍﺭ ﺗﻁﺑﻳﻖ‬ ‫ﻣﻌﺎﻣﻝ‬ ‫ﺍﻟﻭﺳﻁ‬
‫ﺍﻟﺗﻁﺑﻳﻖ‬ ‫ﻳﺔ‬ ‫ﻑ‬
‫ﺣﺳﺏ‬ ‫ﺍﻻﺧﺗﻼ‬ ‫ﺍﻟﺣﺳﺎ‬ ‫ﺍﻟﻔﻘﺭﺍﺕ‬ ‫ﺕ‬
‫ﺑﺎﻷﺗﺟﺎﻩ‬ ‫ﺍﻟﻧﺳﺑ‬ ‫ﺍﻟﻣﻌﻳﺎﺭ‬
‫ﺍﻟﻣﻘﻳﺎﺱ‬ ‫ﻑ‬ ‫ﺑﻲ‬
‫ﺍﻟﻌﺎﻡ‬ ‫ﻳﺔ‬ ‫ﻱ‬

‫‪62.4‬‬ ‫ﺍﻟﻣﺟﺎﻝ‬
‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪22.12‬‬ ‫‪0.69‬‬ ‫‪3.12‬‬ ‫ﺍﻟﺗﻘﻳﻳﻡ‪ ،‬ﺍﻟﺗﻭﺟﻳﻪ ﻭﺍﻟﻣﺭﺍﻗﺑﺔ‬
‫‪0‬‬ ‫ﺍﻻﻭﻝ‬

‫ﺻﻔﺤﺔ ‪304‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫‪62.4‬‬ ‫ﺿﻣﺎﻥ ﺍﻋﺩﺍﺩ ﻭﺗﺣﺩﻳﺙ ﺍﻹﻁﺎﺭ ﺍﻟﻌﺎﻡ ﻟﺣﻭﻛﻣﺔ‬

‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪22.44‬‬ ‫‪0.70‬‬ ‫‪3.12‬‬ ‫ﺍﻭﻻً‬
‫‪0‬‬ ‫ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬

‫‪64.6‬‬
‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪22.29‬‬ ‫‪0.72‬‬ ‫‪3.23‬‬ ‫ﺿﻣﺎﻥ ﺗﺣﻘﻳﻖ ﺍﻟﻔﻭﺍﺋﺩ‬ ‫ﺛﺎﻧﻳﺎ ً‬
‫‪0‬‬

‫‪61.8‬‬
‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪24.27‬‬ ‫‪0.75‬‬ ‫‪3.09‬‬ ‫ﺿﻣﺎﻥ ﺗﺣﺳﻳﻥ ﺍﻟﻣﺧﺎﻁﺭ‬ ‫ﺛﺎﻟﺛﺎ ً‬
‫‪0‬‬

‫‪61.8‬‬
‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪27.83‬‬ ‫‪0.86‬‬ ‫‪3.09‬‬ ‫ﺿﻣﺎﻥ ﺗﺣﺳﻳﻥ ﺍﻟﻣﻭﺍﺭﺩ‬ ‫ﺭﺍﺑﻌﺎ ً‬
‫‪0‬‬

‫‪61.0‬‬
‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪26.56‬‬ ‫‪0.81‬‬ ‫‪3.05‬‬ ‫ﺿﻣﺎﻥ ﺍﻟﺷﻔﺎﻓﻳﺔ ﻭﺍﻹﻓﺻﺎﺡ ﻷﺻﺣﺎﺏ ﺍﻟﻣﺻﻠﺣﺔ‬ ‫ﺧﺎﻣﺳﺎ ً‬
‫‪0‬‬

‫ﺍﻟﻣﺻﺩﺭ‪ :‬ﺇﻋﺩﺍﺩ ﺍﻟﺑﺎﺣﺙ ﺑﺎﻷﻓﺎﺩﺓ ﻣﻥ ﻣﺧﺭﺟﺎﺕ ﻧﻅﺎﻡ )‪(SPSS-19‬‬

‫ﺏ‪ -‬ﺍﻟﻣﺟﺎﻝ ﺍﻟﺛﺎﻧﻲ‪ :‬ﺍﻟﺗﻭﺍﻓﻖ‪ ،‬ﺍﻟﺗﺧﻁﻳﻁ ﻭﺍﻟﺗﻧﻅﻳﻡ‬
‫ﺍﻟﺟﺩﻭﻝ)‪ (12‬ﻳﺑﻳﻥ ﻟﻧﺎ ﺍﻻﻭﺳﺎﻁ ﺍﻟﺣﺳﺎﺑﻳﺔ ﻭﺍﻻﻧﺣﺭﺍﻑ ﺍﻟﻣﻌﻳﺎﺭﻱ ﻭﻣﻌﺎﻣﻝ ﺍﻻﺧﺗﻼﻑ ﻭﺍﻻﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ ﻟﻬﺫﺍ ﺍﻟﻣﺟﺎﻝ‪ ،‬ﻭﺗﺭﻛﺯﺕ‬
‫ﻣﻌﻠﻭﻣﺎﺕ ﻫﺫﺍ ﺍﻟﻣﺟﺎﻝ ﻭﺗﺣﻠﻳﻼﺗﻪ ﻭﺗﻔﺳﻳﺭﺍﺗﻪ ﻓﻲ ﺛﻼﺛﺔ ﻋﺷﺭ ﻫﺩﺍﻓﺎ ً ﺭﻗﺎﺑﻳﺎ ً ﻭﻫﻲ )ﺗﻔﻌﻳﻝ ﺍﻹﻁﺎﺭ ﺍﻟﻌﺎﻡ ﻹﺩﺍﺭﺓ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪،‬‬
‫ﻭﺇﺩﺍﺭﺓ ﺍﻻﺳﺗﺭﺍﺗﻳﺟﻳﺔ‪ ،‬ﻭﺇﺩﺍﺭﺓ ﺩﻭﺍﺋﺭ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪ ،‬ﻭﺇﺩﺍﺭﺓ ﺍﻻﺑﺗﻛﺎﺭﺍﺕ‪ ،‬ﻭﺇﺩﺍﺭﺓ ﻣﺣﻔﻅﺔ ﺍﻟﻣﺷﺎﺭﻳﻊ‪ ،‬ﻭﺇﺩﺍﺭﺓ ﺍﻟﻣﻭﺍﺯﻧﺔ‬
‫ﻭﺍﻟﺗﻛﺎﻟﻳﻑ‪ ،‬ﻭﺇﺩﺍﺭﺓ ﺍﻟﻣﻭﺍﺭﺩ ﺍﻟﺑﺷﺭﻳﺔ‪ ،‬ﻭﺇﺩﺍﺭﺓ ﺍﻟﻌﻼﻗﺎﺕ‪ ،‬ﻭﺇﺩﺍﺭﺓ ﺍﺗﻔﺎﻗﻳﺎﺕ ﺍﻟﺧﺩﻣﺔ‪ ،‬ﻭﺇﺩﺍﺭﺓ ﺍﻟﻣﺯﻭﺩﻳﻥ‪ ،‬ﻭﺇﺩﺍﺭﺓ ﺍﻟﺟﻭﺩﺓ‪ ،‬ﻭﺇﺩﺍﺭﺓ‬
‫ﺍﻟﻣﺧﺎﻁﺭ ﻭﺇﺩﺍﺭﺓ ﺃﻣﻥ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﻳﻣﻛﻥ ﺗﻭﺿﻳﺢ ﺫﻟﻙ ﻛﺎﻵﺗﻲ‪-:‬‬
‫‪ -١‬ﺇﻥ ﺃﻛﺛﺭ ﺍﻟﻣﺣﺎﻭﺭ ﺗﻁﺑﻳﻘﺎ ﻫﻭ ﺍﻟﻬﺩﻑ ﺍﻟﺛﺎﻟﺙ ﻋﺷﺭ )ﺇﺩﺍﺭﺓ ﺃﻣﻥ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ( ﺇﺫ ﺑﻠﻎ ﺍﻟﻭﺳﻁ ﺍﻟﺣﺳﺎﺑﻲ )‪ ،(3.59‬ﺗﻘﺎﺑﻝ ﺷﺩﺓ‬
‫ﺍﻻﺟﺎﺑﺔ ﻣﻁﺑﻖ ﺑﺷﻛﻝ ﻛﺑﻳﺭ ﻋﻠﻰ ﻣﻘﻳﺎﺱ ﻟﻳﻛﺭﺕ‪ ،‬ﻭﺑﺎﻫﻣﻳﺔ ﻧﺳﺑﻳﺔ )‪ ،(%71.80‬ﻭﺑﻣﻌﺎﻣﻝ ﺍﺧﺗﻼﻑ )‪.(25.07‬‬
‫‪ -٢‬ﺇﻥ ﺍﻟﻬﺩﻑ ﺍﻟﺭﻗﺎﺑﻲ ﺍﻻﺿﻌﻑ ﻭﺍﻟﻐﻳﺭ ﻣﻁﺑﻘﺔ ﺣﺳﺏ ﺍﻻﺗﺟﺎﻩ ﺍﻟﻌﺎﻡ ﻟﻠﻣﻘﻳﺎﺱ ﺑﺩﺭﺟﺔ ﻗﻁﻊ )‪ ،(%60‬ﻟﻼﻫﻣﻳﺔ ﻟﻧﺳﺑﻳﺔ ﻫﻭ ﺍﻟﻬﺩﻑ‬
‫ﺍﻟﺭﻗﺎﺑﻲ ﺍﻟﺧﺎﻣﺱ )ﺇﺩﺍﺭﺓ ﻣﺣﻔﻅﺔ ﺍﻟﻣﺷﺎﺭﻳﻊ( ﻓﺑﻠﻎ ﺍﻟﻭﺳﻁ ﺍﻟﺣﺳﺎﺑﻲ )‪ ،(2.87‬ﻭﺗﻘﺎﺑﻝ ﺷﺩﺓ ﺍﻻﺟﺎﺑﺔ ﻣﻁﺑﻖ ﺍﻟﻰ ﺣﺩ ﻣﺎ ﻋﻠﻰ ﻣﻘﻳﺎﺱ‬
‫ﻟﻳﻛﺭﺕ‪ ،‬ﻭﺑﺎﻫﻣﻳﺔ ﻧﺳﺑﻳﺔ )‪ ، (%57.40‬ﻭﻗﺩ ﺑﻠﻎ ﻣﻌﺎﻣﻝ ﺍﻻﺧﺗﻼﻑ )‪ (30.66‬ﻭﻓﻲ ﻫﺫﺍ ﺍﻟﻬﺩﻑ ﺍﻟﺭﻗﺎﺑﻲ ﻛﺎﻥ ﺍﻟﻧﺷﺎﻁ ﺍﻟﺛﺎﻧﻲ )ﺩﻋﻡ‬
‫ﺍﺳﺗﺛﻣﺎﺭ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻣﻥ ﻣﺻﺎﺩﺭ ﺃﺿﺎﻓﻳﺔ ﺩﺍﺧﻠﻳﺔ ﻭﺧﺎﺭﺟﻳﺔ( ﻫﻭ ﺍﻻﻗﻝ ﻓﻘﺩ ﺑﻠﻎ ﺍﻟﻭﺳﻁ ﺍﻟﺣﺳﺎﺑﻲ )‪ (2, 80‬ﻭﺍﻻﻫﻣﻳﺔ‬
‫ﺍﻟﻧﺳﺑﻳﺔ )‪ ،(%56‬ﻭﺑﻠﻎ ﻣﻌﺎﻣﻝ ﺍﻻﺧﺗﻼﻑ )‪.(42.05‬‬
‫‪ -٣‬ﻫﻧﺎﻙ ﺃﻫﺩﺍﻑ ﺭﻗﺎﺑﻳﺔ ﻏﻳﺭ ﻣﻁﺑﻘﺔ ﺣﺳﺏ ﺍﻻﺗﺟﺎﻩ ﺍﻟﻌﺎﻡ ﻟﻣﻘﻳﺎﺱ ﻟﻳﻛﺭﺕ‪ ،‬ﻭﻛﻣﺎ ﻫﻭ ﻭﺍﺿﺢ ﻓﻲ ﺑﻌﺽ ﺍﻻﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﻳﺔ‪ ،‬ﻣﺛﻝ‬
‫ﺍﻟﻬﺩﻑ ﺍﻟﺭﻗﺎﺑﻲ ﺍﻟﺭﺍﺑﻊ )ﺇﺩﺍﺭﺓ ﺍﻻﺑﺗﻛﺎﺭﺍﺕ( ﺇﺫ ﺑﻠﻎ ﺍﻟﻭﺳﻁ ﺍﻟﺣﺳﺎﺑﻲ )‪ ،(2.99‬ﻭﺗﻘﺎﺑﻝ ﺷﺩﺓ ﺍﻻﺟﺎﺑﺔ ﻣﻁﺑﻖ ﺍﻟﻰ ﺣﺩ ﻣﺎ‪ ،‬ﻭﺑﺎﻫﻣﻳﺔ‬
‫ﻧﺳﺑﻳﺔ )‪ ،(%59.80‬ﻭﺑﻣﻌﺎﻣﻝ ﺍﺧﺗﻼﻑ )‪. (30.10‬‬
‫‪ -٤‬ﻳﺑﻳﻥ ﺍﻟﺟﺩﻭﻝ ﺍﺩﻧﺎﻩ ﻣﺳﺗﻭﻯ ﺗﻁﺑﻳﻖ ﺇﺩﺍﺭﺓ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻟﻠﻣﺟﺎﻝ ﺍﻟﺛﺎﻧﻲ‪ ،‬ﻓﻘﺩ ﻅﻬﺭﺕ ﺍﻟﻣﺗﻭﺳﻁﺎﺕ ﺍﻟﺣﺳﺎﺑﻳﺔ ﻟﺟﻣﻳﻊ‬
‫ﺍﻷﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﻳﺔ ﻋﺎﻟﻳﺔ ﺍﻟﻣﺳﺗﻭﻯ ﻟﻠﻣﺟﺎﻝ‪ ،‬ﺿﻣﻥ )‪ ،(3.35 -2.87‬ﻭﺗﻘﺎﺑﻝ ﺷﺩﺓ ﺍﻻﺟﺎﺑﺔ ﻣﻁﺑﻖ ﺍﻟﻰ ﺣﺩ ﻣﺎ ﻋﻠﻰ ﻣﻘﻳﺎﺱ ﻟﻳﻛﺭﺕ‪،‬‬
‫ﻛﻣﺎ ﻧﻼﺣﻅ ﺍﻥ ﻗﻳﻡ ﺍﻷﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ ﻟﻔﻘﺭﺍﺕ ﺍﻷﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﻳﺔ ﻟﻠﻣﺟﺎﻝ ﺍﻻﻭﻝ ﺗﻘﻊ ﺿﻣﻥ ﺣﺩﻩ ﺍﻷﺩﻧﻰ )‪ (%57.40‬ﻭﺣﺩﻩ ﺍﻻﻋﻠﻰ‬

‫ﺻﻔﺤﺔ ‪305‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫)‪ ،(%71.80‬ﻭﺑﺷﻛﻝ ﻋﺎﻡ ﺑﻠﻐﺕ ﻗﻳﻣﺔ ﺍﻟﻭﺳﻁ ﺍﻟﺣﺳﺎﺑﻲ ﻟﻠﻣﺟﺎﻝ )‪ (3.16‬ﻭﻫﻲ ﺗﺯﻳﺩ ﻋﻥ ﻣﺗﻭﺳﻁ ﻣﻘﻳﺎﺱ ﻟﻛﻳﺭﺕ‪ ،‬ﻭﺑﻠﻐﺕ‬
‫ﺍﻷﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ )‪ (%63.20‬ﻭﺍﻟﺫﻱ ﻳﻣﺛﻝ ﻣﺳﺗﻭﻯ ﺗﻁﺑﻳﻖ ﺣﻭﻛﻣﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻟﻠﻣﺟﺎﻝ ﺍﻟﺛﺎﻧﻲ ﻓﻲ ﺍﻟﻣﺻﺎﺭﻑ ﺍﻟﻌﺭﺍﻗﻳﺔ‬
‫ﺍﻟﻣﺳﺎﻫﻣﺔ ﺍﻟﺧﺎﺻﺔ ﺍﻟﻣﺭﺗﺑﻁﺔ ﺑﺳﻭﻕ ﺍﻟﻌﺭﺍﻕ ﻟﻼﻭﺭﺍﻕ ﺍﻟﻣﺎﻟﻳﺔ ﻣﺣﻝ ﺍﻟﺩﺭﺍﺳﺔ ﻭﻓﻖ ﺇﻁﺎﺭ ﻋﻣﻝ ‪ ،COBIT5‬ﻭﻳﺑﺗﻌﺩ ﺻﻌﻭﺩﺍ ً ﻋﻥ‬
‫ﺩﺭﺟﺔ ﺍﻟﻘﻁﻊ )‪ (%60‬ﻭﺣﺳﺏ ﺍﻻﺗﺟﺎﻩ ﺍﻟﻌﺎﻡ ﻟﻠﻣﻘﻳﺎﺱ‪.‬‬
‫ﺟﺩﻭﻝ)‪ (12‬ﺍﻻﻭﺳﺎﻁ ﺍﻟﺣﺳﺎﺑﻳﺔ ﻭﺍﻻﻧﺣﺭﺍﻑ ﺍﻟﻣﻌﻳﺎﺭﻱ ﻭﻣﻌﺎﻣﻝ ﺍﻻﺧﺗﻼﻑ ﻭﺍﻻﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ ﻟﻣﺟﺎﻝ ﺍﻟﺗﻭﺍﻓﻖ‪ ،‬ﺍﻟﺗﺧﻁﻳﻁ ﻭﺍﻟﺗﻧﻅﻳﻡ‬
‫ﻗﺭﺍﺭ‬
‫ﻗﺭﺍﺭ ﺗﻁﺑﻳﻖ‬
‫ﺍﻟﺗﻁﺑﻳﻖ‬ ‫ﺍﻻﻫﻣﻳﺔ‬ ‫ﻣﻌﺎﻣﻝ‬ ‫ﺍﻻﻧﺣﺭﺍﻑ‬ ‫ﺍﻟﻭﺳﻁ‬
‫ﺣﺳﺏ‬ ‫ﺍﻟﻔﻘﺭﺍﺕ‬ ‫ﺕ‬
‫ﺑﺎﻷﺗﺟﺎﻩ‬ ‫ﺍﻟﻧﺳﺑﻳﺔ‬ ‫ﺍﻻﺧﺗﻼﻑ‬ ‫ﺍﻟﻣﻌﻳﺎﺭﻱ‬ ‫ﺍﻟﺣﺳﺎﺑﻲ‬
‫ﺍﻟﻣﻘﻳﺎﺱ‬
‫ﺍﻟﻌﺎﻡ‬

‫‪63.2‬‬
‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪25.63‬‬ ‫‪0.81‬‬ ‫‪3.16‬‬ ‫ﺍﻟﺗﻭﺍﻓﻖ‪ ،‬ﺍﻟﺗﺧﻁﻳﻁ ﻭﺍﻟﺗﻧﻅﻳﻡ‬
‫‪0‬‬

‫‪68.0‬‬
‫ﻣﻁﺑﻖ‬ ‫ﺑﺷﻛﻝ ﻛﺑﻳﺭ‬ ‫‪22.94‬‬ ‫‪0.78‬‬ ‫‪3.40‬‬ ‫ﺗﻔﻌﻳﻝ ﺍﻹﻁﺎﺭ ﺍﻟﻌﺎﻡ ﻹﺩﺍﺭﺓ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬ ‫ﺍﻭﻻ‬
‫‪0‬‬

‫‪61.8‬‬
‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪28.16‬‬ ‫‪0.87‬‬ ‫‪3.09‬‬ ‫ﺇﺩﺍﺭﺓ ﺍﻻﺳﺗﺭﺍﺗﻳﺟﻳﺔ‬ ‫ﺛﺎﻧﻳﺎ‬
‫‪0‬‬

‫‪62.2‬‬
‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪30.87‬‬ ‫‪0.96‬‬ ‫‪3.11‬‬ ‫ﺇﺩﺍﺭﺓ ﺩﻭﺍﺋﺭ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬ ‫ﺛﺎﻟﺛﺎ‬
‫‪0‬‬

‫‪59.8‬‬
‫ﻏﻳﺭ ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪30.10‬‬ ‫‪0.90‬‬ ‫‪2.99‬‬ ‫ﺇﺩﺍﺭﺓ ﺍﻻﺑﺗﻛﺎﺭﺍﺕ‬ ‫ﺭﺍﺑﻌﺎ‬
‫‪0‬‬

‫‪57.4‬‬
‫ﻏﻳﺭ ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪30.66‬‬ ‫‪0.88‬‬ ‫‪2.87‬‬ ‫ﺇﺩﺍﺭﺓ ﻣﺣﻔﻅﺔ ﺍﻟﻣﺷﺎﺭﻳﻊ‬ ‫ﺧﺎﻣﺳﺎ‬
‫‪0‬‬

‫‪58.6‬‬
‫ﻏﻳﺭ ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪32.76‬‬ ‫‪0.96‬‬ ‫‪2.93‬‬ ‫ﺇﺩﺍﺭﺓ ﺍﻟﻣﻭﺍﺯﻧﺔ ﻭﺍﻟﺗﻛﺎﻟﻳﻑ‬ ‫ﺳﺎﺩﺳﺎ‬
‫‪0‬‬

‫‪64.2‬‬
‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪24.92‬‬ ‫‪0.80‬‬ ‫‪3.21‬‬ ‫ﺇﺩﺍﺭﺓ ﺍﻟﻣﻭﺍﺭﺩ ﺍﻟﺑﺷﺭﻳﺔ‬ ‫ﺳﺎﺑﻌﺎ‬
‫‪0‬‬

‫‪61.4‬‬
‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪31.60‬‬ ‫‪0.97‬‬ ‫‪3.07‬‬ ‫ﺇﺩﺍﺭﺓ ﺍﻟﻌﻼﻗﺎﺕ‬ ‫ﺛﺎﻣﻧﺎ‬
‫‪0‬‬

‫‪62.2‬‬
‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪31.83‬‬ ‫‪0.99‬‬ ‫‪3.11‬‬ ‫ﺇﺩﺍﺭﺓ ﺍﺗﻔﺎﻗﻳﺎﺕ ﺍﻟﺧﺩﻣﺔ‬ ‫ﺗﺎﺳﻌﺎ‬
‫‪0‬‬

‫‪61.8‬‬
‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪32.69‬‬ ‫‪1.01‬‬ ‫‪3.09‬‬ ‫ﺇﺩﺍﺭﺓ ﺍﻟﻣﺯﻭﺩﻳﻥ‬ ‫ﻋﺎﺷﺭﺍ‬
‫‪0‬‬

‫‪61.4‬‬
‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪33.22‬‬ ‫‪1.02‬‬ ‫‪3.07‬‬ ‫ﺇﺩﺍﺭﺓ ﺍﻟﺟﻭﺩﺓ‬ ‫ﺍﺣﺩﻋﺷﺭ‬
‫‪0‬‬

‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪67.0‬‬ ‫‪26.57‬‬ ‫‪0.89‬‬ ‫‪3.35‬‬ ‫ﺇﺩﺍﺭﺓ ﺍﻟﻣﺧﺎﻁﺭ‬ ‫ﺍﺛﻧﻰ ﻋﺷﺭ‬

‫ﺻﻔﺤﺔ ‪306‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫‪0‬‬

‫‪71.8‬‬
‫ﻣﻁﺑﻖ‬ ‫ﺑﺷﻛﻝ ﻛﺑﻳﺭ‬ ‫‪25.07‬‬ ‫‪0.90‬‬ ‫‪3.59‬‬ ‫ﺇﺩﺍﺭﺓ ﺃﻣﻥ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬ ‫ﺛﻼﺛﺔ ﻋﺷﺭ‬
‫‪0‬‬

‫ﺍﻟﻣﺻﺩﺭ‪ :‬ﺇﻋﺩﺍﺩ ﺍﻟﺑﺎﺣﺙ ﺑﺎﻷﻓﺎﺩﺓ ﻣﻥ ﻣﺧﺭﺟﺎﺕ ﻧﻅﺎﻡ )‪(SPSS-19‬‬

‫ﺕ‪ -‬ﺍﻟﻣﺟﺎﻝ ﺍﻟﺛﺎﻟﺙ‪ :‬ﺍﻟﺑﻧﺎء‪ ،‬ﺍﻻﻣﺗﻼﻙ ﻭﺍﻟﺗﻧﻔﻳﺫ‬
‫ﺗﺭﻛﺯﺕ ﻣﻌﻠﻭﻣﺎﺕ ﻫﺫﺍ ﺍﻟﻣﺟﺎﻝ ﻭﺗﺣﻠﻳﻼﺗﻪ ﻭﺗﻔﺳﻳﺭﺍﺗﻪ ﻓﻲ ﻋﺷﺭﺓ ﺃﻫﺩﺍﻑ ﺭﻗﺎﺑﻳﺔ ﻭﻫﻲ )ﺇﺩﺍﺭﺓ ﺍﻟﺑﺭﺍﻣﺞ ﻭﺍﻟﻣﺷﺎﺭﻳﻊ‪ ،‬ﻭﺇﺩﺍﺭﺓ‬
‫ﺗﻌﺭﻳﻑ ﺍﻟﻣﺗﻁﻠﺑﺎﺕ ﻭﺍﻻﺣﺗﻳﺎﺟﺎﺕ‪ ،‬ﻭﺇﺩﺍﺭﺓ ﻋﻣﻠﻳﺔ ﺍﺧﺗﻳﺎﺭ ﻭﺑﻧﺎء ﺍﻟﺣﻠﻭﻝ‪ ،‬ﻭﺇﺩﺍﺭﺓ ﺍﻟﺗﻭﺍﻓﺭﻳﺔ ﻭﺍﻟﻁﺎﻗﺔ ﺍﻻﺳﺗﻳﻌﺎﺑﻳﺔ‪ ،‬ﻭﺇﺩﺍﺭﺓ ﺗﻣﻛﻳﻥ‬
‫ﺍﻟﺗﻐﻳﻳﺭ ﺍﻟﻣﺅﺳﺳﻲ‪ ،‬ﻭﺇﺩﺍﺭﺓ ﺍﻟﺗﻌﺩﻳﻼﺕ‪ ،‬ﻭﺇﺩﺍﺭﺓ ﻗﺑﻭﻝ ﺍﻟﺗﻌﺩﻳﻝ ﻭﺍﻟﺗﺣﻭﻻﺕ‪ ،‬ﻭﺇﺩﺍﺭﺓ ﺍﻟﻣﻌﺭﻓﺔ‪ ،‬ﻭﺇﺩﺍﺭﺓ ﺍﻟﻣﻭﺟﻭﺩﺍﺕ ﻭﺇﺩﺍﺭﺓ‬
‫ﺍﻟﻣﻌﻠﻭﻣﺎﺕ(‪ ،‬ﻭﻳﺑﻳﻥ ﺍﻟﺟﺩﻭﻝ )‪ (13‬ﺍﻻﻭﺳﺎﻁ ﺍﻟﺣﺳﺎﺑﻳﺔ ﻭﺍﻻﻧﺣﺭﺍﻑ ﺍﻟﻣﻌﻳﺎﺭﻱ ﻭﻣﻌﺎﻣﻝ ﺍﻻﺧﺗﻼﻑ ﻭﺍﻻﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ ﻟﻬﺫﺍ ﺍﻟﻣﺟﺎﻝ‬
‫ﻭﻳﻣﻛﻥ ﺗﻭﺿﻳﺢ ﺫﻟﻙ ﻛﺎﻵﺗﻲ‪:‬‬
‫‪ -١‬ﺇﻥ ﺃﻛﺛﺭ ﺍﻷﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﻳﺔ ﺗﻁﺑﻳﻘﺎ ً ﻫﻭ ﺍﻟﻬﺩﻑ ﺍﻟﺭﻗﺎﺑﻲ ﺍﻟﺭﺍﺑﻊ )ﺇﺩﺍﺭﺓ ﺍﻟﺗﻭﺍﻓﺭﻳﺔ ﻭﺍﻟﻁﺎﻗﺔ ﺍﻻﺳﺗﻳﻌﺎﺑﻳﺔ(‪ ،‬ﺇﺫ ﺑﻠﻎ ﺍﻟﻭﺳﻁ ﺍﻟﺣﺳﺎﺑﻲ‬
‫)‪ ،(3.36‬ﻳﻘﺎﺑﻝ ﺷﺩﺓ ﺍﻻﺟﺎﺑﺔ ﻣﻁﺑﻖ ﺍﻟﻰ ﺣﺩ ﻣﺎ‪ ،‬ﻭﺑﻣﻌﺎﻣﻝ ﺍﺧﺗﻼﻑ )‪ (35.12‬ﻭﺑﺎﻫﻣﻳﺔ ﻧﺳﺑﻳﺔ )‪ ،(%67.20‬ﻭﺗﺷﻳﺭ ﺍﻟﻰ ﺗﻁﺑﻳﻖ‬
‫ﺍﻟﻬﺩﻑ ﺍﻟﺭﻗﺎﺑﻲ ﺣﺳﺏ ﺍﻻﺗﺟﺎﻩ ﺍﻟﻌﺎﻡ ﻟﻠﻣﻘﻳﺎﺱ‪.‬‬
‫‪ -٢‬ﺇﻥ ﺃﺿﻌﻑ ﺍﻷﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﻳﺔ ﻫﻭ ﺍﻟﻬﺩﻑ ﺍﻟﺭﻗﺎﺑﻲ ﺍﻻﻭﻝ )ﺇﺩﺍﺭﺓ ﺍﻟﺑﺭﺍﻣﺞ ﻭﺍﻟﻣﺷﺎﺭﻳﻊ( ﺇﺫ ﺑﻠﻎ ﺍﻟﻭﺳﻁ ﺍﻟﺣﺳﺎﺑﻲ )‪(2.88‬‬
‫ﻭﺑﺎﻫﻣﻳﺔ ﻧﺳﺑﻳﺔ )‪ ،(%57.60‬ﻭﺑﻠﻎ ﻣﻌﺎﻣﻝ ﺍﺧﺗﻼﻑ )‪ (29.51‬ﻭﻓﻲ ﻫﺫﺍ ﺍﻟﻬﺩﻑ ﺍﻟﺭﻗﺎﺑﻲ ﻛﺎﻥ ﺍﻟﻧﺷﺎﻁ ﺍﻟﺛﺎﻟﺙ )ﺗﻁﺑﻳﻖ ﻣﻧﻬﺞ‬
‫ﻣﺗﻭﺍﺋﻡ ﻭﻣﻭﺣﺩ ﻹﺩﺍﺭﺓ ﺍﻟﺑﺭﺍﻣﺞ ﻟﺑﻳﺋﺔ ﺍﻟﻣﺻﺭﻑ ﻭﺑﻳﺋﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ( ﻫﻭ ﺍﻻﻗﻝ ﻣﻥ ﺣﻳﺙ ﺍﻟﻭﺳﻁ ﺍﻟﺣﺳﺎﺑﻲ )‪(2.76‬‬
‫ﻭﺍﻻﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ )‪ ،(%55.20‬ﻭﺑﻠﻎ ﻣﻌﺎﻣﻝ ﺍﺧﺗﻼﻑ )‪.(36.65‬‬
‫‪ -٣‬ﻳﺑﻳﻥ ﺍﻟﺟﺩﻭﻝ ﺍﺩﻧﺎﻩ ﻣﺳﺗﻭﻯ ﺗﻁﺑﻳﻖ ﺇﺩﺍﺭﺓ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻟﻠﻣﺟﺎﻝ ﺍﻟﺛﺎﻟﺙ‪ ،‬ﻓﻘﺩ ﻅﻬﺭﺕ ﺍﻟﻣﺗﻭﺳﻁﺎﺕ ﺍﻟﺣﺳﺎﺑﻳﺔ ﻟﺟﻣﻳﻊ‬
‫ﺍﻷﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﻳﺔ ﻋﺎﻟﻳﺔ ﺍﻟﻣﺳﺗﻭﻯ‪ ،‬ﺿﻣﻥ )‪ ،(3.36 -2.88‬ﻭﺗﻘﺎﺑﻝ ﺷﺩﺓ ﺍﻻﺟﺎﺑﺔ ﻣﻁﺑﻖ ﺍﻟﻰ ﺣﺩ ﻣﺎ ﻋﻠﻰ ﻣﻘﻳﺎﺱ ﻟﻳﻛﺭﺕ‪ ،‬ﻛﻣﺎ‬
‫ﻧﻼﺣﻅ ﺍﻥ ﻗﻳﻡ ﺍﻷﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ ﻟﻔﻘﺭﺍﺕ ﺍﻷﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﻳﺔ ﻟﻠﻣﺟﺎﻝ ﺍﻻﻭﻝ ﺗﻘﻊ ﺿﻣﻥ ﺣﺩﻩ ﺍﻷﺩﻧﻰ )‪ (%57.60‬ﻭﺣﺩﻩ ﺍﻻﻋﻠﻰ‬
‫)‪ ،(%67.20‬ﻭﺑﺷﻛﻝ ﻋﺎﻡ ﺑﻠﻐﺕ ﻗﻳﻣﺔ ﺍﻟﻭﺳﻁ ﺍﻟﺣﺳﺎﺑﻲ ﻟﻠﻣﺟﺎﻝ )‪ (3.16‬ﻭﻫﻲ ﺗﺯﻳﺩ ﻋﻥ ﻣﺗﻭﺳﻁ ﻣﻘﻳﺎﺱ ﻟﻛﻳﺭﺕ‪ ،‬ﻭﺑﻠﻐﺕ ﺍﻷﻫﻣﻳﺔ‬
‫ﺍﻟﻧﺳﺑﻳﺔ )‪ (%63.20‬ﻭﻫﺫﺍ ﻳﻌﻧﻲ‪َ :‬‬
‫ﺇﻥ ﻣﺳﺗﻭﻯ ﺗﻁﺑﻳﻖ ﺣﻭﻛﻣﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻟﻠﻣﺟﺎﻝ ﺍﻟﺛﺎﻧﻲ ﻓﻲ ﺍﻟﻣﺻﺎﺭﻑ ﺍﻟﻌﺭﺍﻗﻳﺔ‬
‫ﺍﻟﻣﺳﺎﻫﻣﺔ ﺍﻟﺧﺎﺻﺔ ﺍﻟﻣﺭﺗﺑﻁﺔ ﺑﺳﻭﻕ ﺍﻻﻭﺭﺍﻕ ﺍﻟﻣﺎﻟﻳﺔ ﻣﺣﻝ ﺍﻟﺩﺭﺍﺳﺔ ﻭﻓﻖ ﺇﻁﺎﺭ ﻋﻣﻝ ‪ ،COBIT5‬ﺑﻠﻎ )‪ (%63‬ﻭﺍﻟﺫﻱ ﻳﺑﺗﻌﺩ‬
‫ﺻﻌﻭﺩﺍً ﻋﻥ ﺩﺭﺟﺔ ﺍﻟﻘﻁﻊ)‪ (%60‬ﻭﺣﺳﺏ ﺍﻻﺗﺟﺎﻩ ﺍﻟﻌﺎﻡ ﻟﻣﻘﻳﺎﺱ ﻟﻳﻛﺭﺕ‪.‬‬
‫ﺍﻟﺟﺩﻭﻝ )‪ (13‬ﺍﻻﻭﺳﺎﻁ ﺍﻟﺣﺳﺎﺑﻳﺔ ﻭﺍﻻﻧﺣﺭﺍﻑ ﺍﻟﻣﻌﻳﺎﺭﻱ ﻭﻣﻌﺎﻣﻝ ﺍﻻﺧﺗﻼﻑ ﻭﺍﻻﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ ﻟﻣﺟﺎﻝ ﺍﻟﺑﻧﺎء‪ ،‬ﺍﻻﻣﺗﻼﻙ ﻭﺍﻟﺗﻧﻔﻳﺫ‬
‫ﻗﺭﺍﺭ ﺍﻟﺗﻁﺑﻳﻖ‬ ‫ﻗﺭﺍﺭ ﺗﻁﺑﻳﻖ‬ ‫ﺍﻻﻫﻣﻳﺔ‬ ‫ﻣﻌﺎﻣﻝ‬ ‫ﺍﻻﻧﺣﺭﺍﻑ‬ ‫ﺍﻟﻭﺳﻁ‬
‫ﺍﻟﻔﻘﺭﺍﺕ‬ ‫ﺕ‬
‫ﺑﺎﻷﺗﺟﺎﻩ ﺍﻟﻌﺎﻡ‬ ‫ﺣﺳﺏ ﺍﻟﻣﻘﻳﺎﺱ‬ ‫ﺍﻟﻧﺳﺑﻳﺔ‬ ‫ﺍﻻﺧﺗﻼﻑ‬ ‫ﺍﻟﻣﻌﻳﺎﺭﻱ‬ ‫ﺍﻟﺣﺳﺎﺑﻲ‬

‫ﻣﻁﺑﻖ‬ ‫ﻣﻁﺑﻖ ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪63.00‬‬ ‫‪28.25‬‬ ‫‪0.89‬‬ ‫‪3.15‬‬ ‫ﺍﻟﺑﻧﺎء‪ ،‬ﺍﻻﻣﺗﻼﻙ ﻭﺍﻟﺗﻧﻔﻳﺫ‬

‫ﻏﻳﺭ ﻣﻁﺑﻖ‬ ‫ﻣﻁﺑﻖ ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪57.60‬‬ ‫‪29.51‬‬ ‫‪0.85‬‬ ‫‪2.88‬‬ ‫ﺇﺩﺍﺭﺓ ﺍﻟﺑﺭﺍﻣﺞ ﻭﺍﻟﻣﺷﺎﺭﻳﻊ‬ ‫ﺍﻭﻻ‬

‫ﻣﻁﺑﻖ‬ ‫ﻣﻁﺑﻖ ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪63.20‬‬ ‫‪27.85‬‬ ‫‪0.88‬‬ ‫‪3.16‬‬ ‫ﺇﺩﺍﺭﺓ ﺗﻌﺭﻳﻑ ﺍﻟﻣﺗﻁﻠﺑﺎﺕ ﻭﺍﻻﺣﺗﻳﺎﺟﺎﺕ‬ ‫ﺛﺎﻧﻳﺎ‬

‫ﻣﻁﺑﻖ‬ ‫ﻣﻁﺑﻖ ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪64.00‬‬ ‫‪30.00‬‬ ‫‪0.96‬‬ ‫‪3.20‬‬ ‫ﺇﺩﺍﺭﺓ ﻋﻣﻠﻳﺔ ﺍﺧﺗﻳﺎﺭ ﻭﺑﻧﺎء ﺍﻟﺣﻠﻭﻝ‬ ‫ﺛﺎﻟﺛﺎ‬

‫ﺻﻔﺤﺔ ‪307‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫ﻣﻁﺑﻖ‬ ‫ﻣﻁﺑﻖ ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪67.20‬‬ ‫‪35.12‬‬ ‫‪1.18‬‬ ‫‪3.36‬‬ ‫ﺇﺩﺍﺭﺓ ﺍﻟﺗﻭﺍﻓﺭﻳﺔ ﻭﺍﻟﻁﺎﻗﺔ ﺍﻻﺳﺗﻳﻌﺎﺑﻳﺔ‬ ‫ﺭﺍﺑﻌﺎ‬

‫ﻣﻁﺑﻖ‬ ‫ﻣﻁﺑﻖ ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪61.60‬‬ ‫‪31.82‬‬ ‫‪0.98‬‬ ‫‪3.08‬‬ ‫ﺇﺩﺍﺭﺓ ﺗﻣﻛﻳﻥ ﺍﻟﺗﻐﻳﻳﺭ ﺍﻟﻣﺅﺳﺳﻲ‬ ‫ﺧﺎﻣﺳﺎ‬

‫ﻣﻁﺑﻖ‬ ‫ﻣﻁﺑﻖ ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪62.60‬‬ ‫‪30.67‬‬ ‫‪0.96‬‬ ‫‪3.13‬‬ ‫ﺇﺩﺍﺭﺓ ﺍﻟﺗﻌﺩﻳﻼﺕ‬ ‫ﺳﺎﺩﺳﺎ‬

‫ﻣﻁﺑﻖ‬ ‫ﻣﻁﺑﻖ ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪61.80‬‬ ‫‪29.77‬‬ ‫‪0.92‬‬ ‫‪3.09‬‬ ‫ﺇﺩﺍﺭﺓ ﻗﺑﻭﻝ ﺍﻟﺗﻌﺩﻳﻝ ﻭﺍﻟﺗﺣﻭﻻﺕ‬ ‫ﺳﺎﺑﻌﺎ‬

‫ﻣﻁﺑﻖ‬ ‫ﻣﻁﺑﻖ ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪64.20‬‬ ‫‪30.53‬‬ ‫‪0.98‬‬ ‫‪3.21‬‬ ‫ﺇﺩﺍﺭﺓ ﺍﻟﻣﻌﺭﻓﺔ‬ ‫ﺛﺎﻣﻧﺎ‬

‫ﻣﻁﺑﻖ‬ ‫ﻣﻁﺑﻖ ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪64.60‬‬ ‫‪30.34‬‬ ‫‪0.98‬‬ ‫‪3.23‬‬ ‫ﺇﺩﺍﺭﺓ ﺍﻟﻣﻭﺟﻭﺩﺍﺕ‬ ‫ﺗﺎﺳﻌﺎ‬

‫ﻣﻁﺑﻖ‬ ‫ﻣﻁﺑﻖ ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪62.60‬‬ ‫‪38.02‬‬ ‫‪1.19‬‬ ‫‪3.13‬‬ ‫ﺇﺩﺍﺭﺓ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬ ‫ﻋﺎﺷﺭﺍ‬

‫ﺍﻟﻣﺻﺩﺭ‪ :‬ﺇﻋﺩﺍﺩ ﺍﻟﺑﺎﺣﺙ ﺑﺎﻷﻓﺎﺩﺓ ﻣﻥ ﻣﺧﺭﺟﺎﺕ ﻧﻅﺎﻡ )‪(SPSS-19‬‬

‫ﺙ‪ -‬ﺍﻟﻣﺟﺎﻝ ﺍﻟﺭﺍﺑﻊ‪ :‬ﺍﻟﺗﻭﺻﻳﻝ‪ ،‬ﺍﻟﺧﺩﻣﺔ ﻭﺍﻟﺩﻋﻡ‬
‫ﺍﻟﺟﺩﻭﻝ)‪ (14‬ﻳﺑﻳﻥ ﻟﻧﺎ ﺍﻻﻭﺳﺎﻁ ﺍﻟﺣﺳﺎﺑﻳﺔ ﻭﺍﻻﻧﺣﺭﺍﻑ ﺍﻟﻣﻌﻳﺎﺭﻱ ﻭﻣﻌﺎﻣﻝ ﺍﻻﺧﺗﻼﻑ ﻭﺍﻻﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ ﻟﻬﺫﺍ ﺍﻟﻣﺟﺎﻝ‪ ،‬ﺗﺭﻛﺯﺕ‬
‫ﻣﻌﻠﻭﻣﺎﺕ ﻫﺫﺍ ﺍﻟﻣﺟﺎﻝ ﻭﺗﺣﻠﻳﻼﺗﻪ ﻭﺗﻔﺳﻳﺭﺍﺗﻪ ﻓﻲ ﺳﺗﺔ ﻣﻥ ﺍﻷﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﻳﺔ ﻭﻫﻲ )ﺇﺩﺍﺭﺓ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪ ،‬ﻭﺇﺩﺍﺭﺓ ﺍﻟﺧﺩﻣﺎﺕ ﺍﻟﻣﻁﻠﻭﺑﺔ‬

‫ﻭﺍﻟﺣﻭﺍﺩﺙ‪ ،‬ﻭﺇﺩﺍﺭﺓ ﺍﻟﻣﺷﺎﻛﻝ‪ ،‬ﻭﺇﺩﺍﺭﺓ ﺍﻻﺳﺗﻣﺭﺍﺭﻳﺔ‪ ،‬ﻭﺇﺩﺍﺭﺓ ﺧﺩﻣﺎﺕ ﺃﻣﻥ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪ ،‬ﺇﺩﺍﺭﺓ ﺿﻭﺍﺑﻁ ﺍﺟﺭﺍءﺍﺕ ﺍﻻﻋﻣﺎﻝ(‪ ،‬ﻭﻳﻣﻛﻥ‬
‫ﺗﻭﺿﻳﺢ ﺫﻟﻙ ﻛﺎﻵﺗﻲ‪-:‬‬
‫‪ -1‬ﺇﻥ ﺃﻛﺛﺭ ﺍﻷﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﻳﺔ ﺗﻁﺑﻳﻘﺎ ً ﻫﻭ ﺍﻟﻬﺩﻑ ﺍﻟﺭﺍﺑﻊ )ﺇﺩﺍﺭﺓ ﺍﻻﺳﺗﻣﺭﺍﺭﻳﺔ( ﺇﺫ ﺑﻠﻎ ﺍﻟﻭﺳﻁ ﺍﻟﺣﺳﺎﺑﻲ )‪ ،(3.35‬ﻭﻳﻘﺎﺑﻝ ﺷﺩﺓ‬
‫ﺍﻻﺟﺎﺑﺔ ﻣﻁﺑﻖ ﺍﻟﻰ ﺣﺩ ﻣﺎ‪ ،‬ﻭﺑﻠﻐﺕ ﺍﻻﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ )‪ ،(%67‬ﻭﺑﻣﻌﺎﻣﻝ ﺍﺧﺗﻼﻑ )‪. (28.36‬‬
‫‪ -2‬ﺇﻥ ﺃﺿﻌﻑ ﺍﻷﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﻳﺔ ﺗﻁﺑﻳﻘﺎ ً ﻫﻭ ﺍﻟﻬﺩﻑ ﺍﻟﺛﺎﻟﺙ )ﺇﺩﺍﺭﺓ ﺍﻟﻣﺷﺎﻛﻝ( ﺇﺫ ﺑﻠﻎ ﺍﻟﻭﺳﻁ ﺍﻟﺣﺳﺎﺑﻲ )‪ ،(3.08‬ﻭﻳﻘﺎﺑﻝ ﺷﺩﺓ‬
‫ﺍﻻﺟﺎﺑﺔ ﻣﻁﺑﻖ ﺍﻟﻰ ﺣﺩ ﻣﺎ‪ ،‬ﻭﺑﻣﻌﺎﻣﻝ ﺍﺧﺗﻼﻑ )‪ ،(32.79‬ﻭﺑﻠﻐﺕ ﺍﻻﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ )‪ ،(%61.60‬ﻭﻳﻌﺗﺑﺭ ﻣﻁﺑﻖ ﺣﺳﺏ ﺍﻟﻣﻘﻳﺎﺱ‬
‫ﺍﻟﻌﺎﻡ ‪.‬‬
‫‪ -٣‬ﻳﺑﻳﻥ ﺍﻟﺟﺩﻭﻝ ﺍﺩﻧﺎﻩ ﻣﺳﺗﻭﻯ ﺗﻁﺑﻳﻖ ﺇﺩﺍﺭﺓ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻟﻠﻣﺟﺎﻝ ﺍﻟﺭﺍﺑﻊ‪ ،‬ﻓﻘﺩ ﻅﻬﺭﺕ ﺍﻟﻣﺗﻭﺳﻁﺎﺕ ﺍﻟﺣﺳﺎﺑﻳﺔ ﻟﺟﻣﻳﻊ‬
‫ﺍﻷﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﻳﺔ ﻋﺎﻟﻳﺔ ﺍﻟﻣﺳﺗﻭﻯ‪ ،‬ﺿﻣﻥ )‪ ،(3.35 -3.08‬ﻭﺗﻘﺎﺑﻝ ﺷﺩﺓ ﺍﻻﺟﺎﺑﺔ ﻣﻁﺑﻖ ﺍﻟﻰ ﺣﺩ ﻣﺎ ﻋﻠﻰ ﻣﻘﻳﺎﺱ ﻟﻳﻛﺭﺕ‪ ،‬ﻛﻣﺎ‬
‫ﻧﻼﺣﻅ ﺍﻥ ﻗﻳﻡ ﺍﻷﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ ﻟﻔﻘﺭﺍﺕ ﺍﻷﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﻳﺔ ﻟﻠﻣﺟﺎﻝ ﺍﻻﻭﻝ ﺗﻘﻊ ﺿﻣﻥ ﺣﺩﻩ ﺍﻷﺩﻧﻰ )‪ (%61.60‬ﻭﺣﺩﻩ ﺍﻻﻋﻠﻰ‬
‫)‪ ،(%76‬ﻭﺑﺷﻛﻝ ﻋﺎﻡ ﺑﻠﻐﺕ ﻗﻳﻣﺔ ﺍﻟﻭﺳﻁ ﺍﻟﺣﺳﺎﺑﻲ ﻟﻠﻣﺟﺎﻝ )‪ (3.24‬ﻭﻫﻲ ﺗﺯﻳﺩ ﻋﻥ ﻣﺗﻭﺳﻁ ﻣﻘﻳﺎﺱ ﻟﻛﻳﺭﺕ‪ ،‬ﻭﺑﻠﻐﺕ ﺍﻷﻫﻣﻳﺔ‬
‫ﺍﻟﻧﺳﺑﻳﺔ )‪ (%64.80‬ﻭﻫﺫﺍ ﻳﻌﻧﻲ‪ :‬ﺇﻥَ ﻣﺳﺗﻭﻯ ﺗﻁﺑﻳﻖ ﺣﻭﻛﻣﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻟﻠﻣﺟﺎﻝ ﺍﻟﺛﺎﻧﻲ ﻓﻲ ﺍﻟﻣﺻﺎﺭﻑ ﺍﻟﻌﺭﺍﻗﻳﺔ‬
‫ﺍﻟﻣﺳﺎﻫﻣﺔ ﺍﻟﺧﺎﺻﺔ ﺍﻟﻣﺭﺗﺑﻁﺔ ﺑﺳﻭﻕ ﺍﻻﻭﺭﺍﻕ ﺍﻟﻣﺎﻟﻳﺔ ﻣﺣﻝ ﺍﻟﺩﺭﺍﺳﺔ ﻭﻓﻖ ﺇﻁﺎﺭ ﻋﻣﻝ ‪ ،COBIT5‬ﺑﻠﻎ )‪ (%64.80‬ﻭﺍﻟﺫﻱ ﻳﺑﺗﻌﺩ‬
‫ﺻﻌﻭﺩﺍ ً ﻋﻥ ﺩﺭﺟﺔ ﺍﻟﻘﻁﻊ )‪ (%60‬ﻭﺣﺳﺏ ﺍﻻﺗﺟﺎﻩ ﺍﻟﻌﺎﻡ ﻟﻣﻘﻳﺎﺱ ﻟﻳﻛﺭﺕ‪.‬‬
‫ﺍﻟﺟﺩﻭﻝ )‪ (14‬ﺍﻻﻭﺳﺎﻁ ﺍﻟﺣﺳﺎﺑﻳﺔ ﻭﺍﻻﻧﺣﺭﺍﻑ ﺍﻟﻣﻌﻳﺎﺭﻱ ﻭﻣﻌﺎﻣﻝ ﺍﻻﺧﺗﻼﻑ ﻭﺍﻻﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ ﻟﻣﺟﺎﻝ ﺍﻟﺗﻭﺻﻳﻝ‪ ،‬ﺍﻟﺧﺩﻣﺔ ﻭﺍﻟﺩﻋﻡ‬
‫ﻗﺭﺍﺭ ﺍﻟﺗﻁﺑﻳﻖ‬ ‫ﻗﺭﺍﺭ ﺗﻁﺑﻳﻖ‬ ‫ﺍﻻﻫﻣﻳﺔ‬ ‫ﻣﻌﺎﻣﻝ‬ ‫ﺍﻻﻧﺣﺭﺍﻑ‬ ‫ﺍﻟﻭﺳﻁ‬
‫ﺍﻟﻔﻘﺭﺍﺕ‬ ‫ﺕ‬
‫ﺑﺎﻷﺗﺟﺎﻩ ﺍﻟﻌﺎﻡ‬ ‫ﺣﺳﺏ ﺍﻟﻣﻘﻳﺎﺱ‬ ‫ﺍﻟﻧﺳﺑﻳﺔ‬ ‫ﺍﻻﺧﺗﻼﻑ‬ ‫ﺍﻟﻣﻌﻳﺎﺭﻱ‬ ‫ﺍﻟﺣﺳﺎﺑﻲ‬

‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪64.80‬‬ ‫‪27.47‬‬ ‫‪0.89‬‬ ‫‪3.24‬‬ ‫ﺍﻟﺗﻭﺻﻳﻝ‪ ،‬ﺍﻟﺧﺩﻣﺔ ﻭﺍﻟﺩﻋﻡ‬

‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪65.40‬‬ ‫‪30.89‬‬ ‫‪1.01‬‬ ‫‪3.27‬‬ ‫ﺇﺩﺍﺭﺓ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬ ‫ﺍﻭﻻ‬

‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪62.60‬‬ ‫‪29.39‬‬ ‫‪0.92‬‬ ‫‪3.13‬‬ ‫ﺇﺩﺍﺭﺓ ﺍﻟﺧﺩﻣﺎﺕ ﺍﻟﻣﻁﻠﻭﺑﺔ ﻭﺍﻟﺣﻭﺍﺩﺙ‬ ‫ﺛﺎﻧﻳﺎ‬

‫ﺻﻔﺤﺔ ‪308‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪61.60‬‬ ‫‪32.79‬‬ ‫‪1.01‬‬ ‫‪3.08‬‬ ‫ﺇﺩﺍﺭﺓ ﺍﻟﻣﺷﺎﻛﻝ‬ ‫ﺛﺎﻟﺛﺎ‬

‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪67.00‬‬ ‫‪28.36‬‬ ‫‪0.95‬‬ ‫‪3.35‬‬ ‫ﺇﺩﺍﺭﺓ ﺍﻻﺳﺗﻣﺭﺍﺭﻳﺔ‬ ‫ﺭﺍﺑﻌﺎ‬

‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪65.80‬‬ ‫‪29.79‬‬ ‫‪0.98‬‬ ‫‪3.29‬‬ ‫ﺇﺩﺍﺭﺓ ﺧﺩﻣﺎﺕ ﺃﻣﻥ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬ ‫ﺧﺎﻣﺳﺎ‬

‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪66.60‬‬ ‫‪30.33‬‬ ‫‪1.01‬‬ ‫‪3.33‬‬ ‫ﺇﺩﺍﺭﺓ ﺿﻭﺍﺑﻁ ﺍﺟﺭﺍءﺍﺕ ﺍﻻﻋﻣﺎﻝ‬ ‫ﺳﺎﺩﺳﺎ‬

‫ﺍﻟﻣﺻﺩﺭ‪ :‬ﺇﻋﺩﺍﺩ ﺍﻟﺑﺎﺣﺙ ﺑﺎﻷﻓﺎﺩﺓ ﻣﻥ ﻣﺧﺭﺟﺎﺕ ﻧﻅﺎﻡ )‪(SPSS-19‬‬

‫ﺝ‪ -‬ﺍﻟﻣﺟﺎﻝ ﺍﻟﺧﺎﻣﺱ‪ :‬ﺍﻟﻣﺭﺍﻗﺑﺔ‪ ،‬ﺍﻟﺗﻘﻳﻳﻡ ﻭﺍﻟﻘﻳﺎﺱ‬
‫ﺍﻟﺟﺩﻭﻝ)‪ (15‬ﻳﺑﻳﻥ ﻟﻧﺎ ﺍﻻﻭﺳﺎﻁ ﺍﻟﺣﺳﺎﺑﻳﺔ ﻭﺍﻻﻧﺣﺭﺍﻑ ﺍﻟﻣﻌﻳﺎﺭﻱ ﻭﻣﻌﺎﻣﻝ ﺍﻻﺧﺗﻼﻑ ﻭﺍﻻﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ ﻟﻬﺫﺍ ﺍﻟﻣﺟﺎﻝ‪ ،‬ﻭﺗﺭﻛﺯﺕ‬
‫ﻣﻌﻠﻭﻣﺎﺕ ﻫﺫﺍ ﺍﻟﻣﺟﺎﻝ ﻭﺗﺣﻠﻳﻼﺗﻪ ﻭﺗﻔﺳﻳﺭﺍﺗﻪ ﻓﻲ ﺛﻼﺛﺔ ﺍﻫﺩﺍﻑ ﺭﻗﺎﺑﻳﺔ ﻭﻫﻲ )ﻣﺭﺍﻗﺑﺔ ﻭﺗﻘﻳﻳﻡ ﻭﻗﻳﺎﺱ ﺍﻻﺩﺍء ﻭﺍﻟﻣﻁﺎﺑﻘﺔ‪ ،‬ﻭﻣﺭﺍﻗﺑﺔ‬
‫ﻭﺗﻘﻳﻳﻡ ﻭﻗﻳﺎﺱ ﻧﻅﺎﻡ ﺍﻟﺿﺑﻁ ﻭﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻲ‪ ،‬ﻭﺗﻘﻳﻳﻡ ﻭﻗﻳﺎﺱ ﺍﻻﻣﺗﺛﺎﻝ ﻟﻠﻣﺗﻁﻠﺑﺎﺕ ﺍﻟﺧﺎﺭﺟﻳﺔ(‪ ،‬ﻭﻳﻣﻛﻥ ﺗﻭﺿﻳﺢ ﺫﻟﻙ ﻛﺎﻵﺗﻲ‪:‬‬
‫‪ -1‬ﺇﻥ ﺃﻛﺛﺭ ﺍﻷﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﻳﺔ ﺗﻁﺑﻳﻘﺎ ً ﻫﻭ ﺍﻟﻬﺩﻑ ﺍﻟﺛﺎﻧﻲ )ﻣﺭﺍﻗﺑﺔ ﻭﺗﻘﻳﻳﻡ ﻭﻗﻳﺎﺱ ﻧﻅﺎﻡ ﺍﻟﺿﺑﻁ ﻭﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻲ( ﺇﺫ ﺑﻠﻎ ﺍﻟﻭﺳﻁ‬
‫ﺍﻟﺣﺳﺎﺑﻲ )‪ ،(3.27‬ﻭﻳﻘﺎﺑﻝ ﺷﺩﺓ ﺍﻻﺟﺎﺑﺔ ﻣﻁﺑﻖ ﺍﻟﻰ ﺣﺩ ﻣﺎ‪ ،‬ﻭﺑﺎﻫﻣﻳﺔ ﻧﺳﺑﻳﺔ )‪ ،(%66.40‬ﻭﺗﻌﻧﻲ ﺍﻥ ﺍﻟﻣﺟﺎﻝ ﻣﻁﺑﻖ ﺣﺳﺏ‬
‫ﺍﻟﻣﻘﻳﺎﺱ ﺍﻟﻌﺎﻡ‪ ،‬ﻭﺑﻣﻌﺎﻣﻝ ﺍﺧﺗﻼﻑ )‪.(26.47‬‬
‫‪ -2‬ﺇﻥ ﺍﻟﻬﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﻲ ﺍﻻﺿﻌﻑ ﻭﺍﻟﺫﻱ ﻳﻌﺗﺑﺭ ﻏﻳﺭ ﻣﻁﺑﻘﺔ ﺣﺳﺏ ﺍﻻﺗﺟﺎﻩ ﺍﻟﻌﺎﻡ‪ ،‬ﺇﺫ ﻳﻧﺧﻔﺽ ﻋﻥ ﺩﺭﺟﺔ ﺍﻟﻘﻁﻊ )‪ ،(%60‬ﻫﻭ‬
‫ﺍﻟﻬﺩﻑ ﺍﻟﺭﻗﺎﺑﻲ )ﻣﺭﺍﻗﺑﺔ ﻭﺗﻘﻳﻳﻡ ﻭﻗﻳﺎﺱ ﺍﻻﺩﺍء ﻭﺍﻟﻣﻁﺎﺑﻘﺔ( ﺇﺫ ﺑﻠﻎ ﺍﻟﻭﺳﻁ ﺍﻟﺣﺳﺎﺑﻲ )‪ (2.97‬ﻭﺑﺎﻫﻣﻳﺔ ﻧﺳﺑﻳﺔ )‪،(%59.40‬‬
‫ﻭﺑﻣﻌﺎﻣﻝ ﺍﺧﺗﻼﻑ )‪.(29.97‬‬
‫‪ -3‬ﻳﺑﻳﻥ ﺍﻟﺟﺩﻭﻝ) ‪ (14‬ﻣﺳﺗﻭﻯ ﺗﻁﺑﻳﻖ ﺇﺩﺍﺭﺓ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻟﻠﻣﺟﺎﻝ ﺍﻟﺧﺎﻣﺱ‪ ،‬ﻓﻘﺩ ﻅﻬﺭﺕ ﺍﻟﻣﺗﻭﺳﻁﺎﺕ ﺍﻟﺣﺳﺎﺑﻳﺔ ﻟﺟﻣﻳﻊ‬
‫ﺍﻷﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﻳﺔ ﻋﺎﻟﻳﺔ ﺍﻟﻣﺳﺗﻭﻯ‪ ،‬ﺿﻣﻥ )‪ ،(3.27 -2.97‬ﻭﺗﻘﺎﺑﻝ ﺷﺩﺓ ﺍﻻﺟﺎﺑﺔ ﻣﻁﺑﻖ ﺍﻟﻰ ﺣﺩ ﻣﺎ ﻋﻠﻰ ﻣﻘﻳﺎﺱ ﻟﻳﻛﺭﺕ ‪ ،‬ﻛﻣﺎ‬
‫ﻧﻼﺣﻅ ﺍﻥ ﻗﻳﻡ ﺍﻷﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ ﻟﻔﻘﺭﺍﺕ ﺍﻷﻫﺩﺍﻑ ﺍﻟﺭﻗﺎﺑﻳﺔ ﻟﻠﻣﺟﺎﻝ ﺍﻻﻭﻝ ﺗﻘﻊ ﺿﻣﻥ ﺣﺩﻩ ﺍﻷﺩﻧﻰ )‪ (%59.40‬ﻭﺣﺩﻩ ﺍﻻﻋﻠﻰ‬
‫)‪ ،(%63.20‬ﻭﺑﺷﻛﻝ ﻋﺎﻡ ﺑﻠﻐﺕ ﻗﻳﻣﺔ ﺍﻟﻭﺳﻁ ﺍﻟﺣﺳﺎﺑﻲ ﻟﻠﻣﺟﺎﻝ )‪ (3.17‬ﻭﻫﻲ ﺗﺯﻳﺩ ﻋﻥ ﻣﺗﻭﺳﻁ ﻣﻘﻳﺎﺱ ﻟﻛﻳﺭﺕ‪ ،‬ﻭﺑﻠﻐﺕ‬
‫ﺍﻷﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ )‪ (%63.40‬ﻭﻫﺫﺍ ﻳﻌﻧﻲ‪َ :‬‬
‫ﺇﻥ ﻣﺳﺗﻭﻯ ﺗﻁﺑﻳﻖ ﺣﻭﻛﻣﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻟﻠﻣﺟﺎﻝ ﺍﻟﺧﺎﻣﺱ ﻓﻲ ﺍﻟﻣﺻﺎﺭﻑ‬
‫ﺍﻟﻌﺭﺍﻗﻳﺔ ﺍﻟﻣﺳﺎﻫﻣﺔ ﺍﻟﺧﺎﺻﺔ ﺍﻟﻣﺭﺗﺑﻁﺔ ﺑﺳﻭﻕ ﺍﻻﻭﺭﺍﻕ ﺍﻟﻣﺎﻟﻳﺔ ﻣﺣﻝ ﺍﻟﺩﺭﺍﺳﺔ ﻭﻓﻖ ﺇﻁﺎﺭ ﻋﻣﻝ ‪ ،COBIT5‬ﺑﻠﻎ )‪(%63.40‬‬
‫ﻭﺍﻟﺫﻱ ﻳﺑﺗﻌﺩ ﺻﻌﻭﺩﺍً ﻋﻥ ﺩﺭﺟﺔ ﺍﻟﻘﻁﻊ )‪ (%60‬ﻭﺣﺳﺏ ﺍﻻﺗﺟﺎﻩ ﺍﻟﻌﺎﻡ ﻟﻣﻘﻳﺎﺱ ﻟﻳﻛﺭﺕ‪.‬‬
‫ﺍﻟﺟﺩﻭﻝ )‪ (15‬ﺍﻻﻭﺳﺎﻁ ﺍﻟﺣﺳﺎﺑﻳﺔ ﻭﺍﻻﻧﺣﺭﺍﻑ ﺍﻟﻣﻌﻳﺎﺭﻱ ﻭﻣﻌﺎﻣﻝ ﺍﻻﺧﺗﻼﻑ ﻭﺍﻻﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ ﻟﻣﺟﺎﻝ ﺍﻟﻣﺭﺍﻗﺑﺔ‪ ،‬ﺍﻟﺗﻘﻳﻳﻡ ﻭﺍﻟﻘﻳﺎﺱ‬
‫ﻗﺭﺍﺭ ﺍﻟﺗﻁﺑﻳﻖ‬ ‫ﻗﺭﺍﺭ ﺗﻁﺑﻳﻖ‬ ‫ﺍﻻﻫﻣﻳﺔ‬ ‫ﻣﻌﺎﻣﻝ‬ ‫ﺍﻻﻧﺣﺭﺍﻑ‬ ‫ﺍﻟﻭﺳﻁ‬
‫ﺍﻟﻔﻘﺭﺍﺕ‬ ‫ﺕ‬
‫ﺑﺎﻷﺗﺟﺎﻩ ﺍﻟﻌﺎﻡ‬ ‫ﺣﺳﺏ ﺍﻟﻣﻘﻳﺎﺱ‬ ‫ﺍﻟﻧﺳﺑﻳﺔ‬ ‫ﺍﻻﺧﺗﻼﻑ‬ ‫ﺍﻟﻣﻌﻳﺎﺭﻱ‬ ‫ﺍﻟﺣﺳﺎﺑﻲ‬

‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪63.40‬‬ ‫‪27.13‬‬ ‫‪0.86‬‬ ‫‪3.17‬‬ ‫ﺍﻟﻣﺭﺍﻗﺑﺔ‪ ،‬ﺍﻟﺗﻘﻳﻳﻡ ﻭﺍﻟﻘﻳﺎﺱ‬

‫ﻏﻳﺭ ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪59.40‬‬ ‫‪29.97‬‬ ‫‪0.89‬‬ ‫‪2.97‬‬ ‫ﻣﺭﺍﻗﺑﺔ ﻭﺗﻘﻳﻳﻡ ﻭﻗﻳﺎﺱ ﺍﻻﺩﺍء ﻭﺍﻟﻣﻁﺎﺑﻘﺔ‬ ‫ﺍﻭﻻ‬
‫ﻣﺭﺍﻗﺑﺔ ﻭﺗﻘﻳﻳﻡ ﻭﻗﻳﺎﺱ ﻧﻅﺎﻡ ﺍﻟﺿﺑﻁ ﻭﺍﻟﺭﻗﺎﺑﺔ‬
‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪65.40‬‬ ‫‪26.91‬‬ ‫‪0.88‬‬ ‫‪3.27‬‬ ‫ﺛﺎﻧﻳﺎ‬
‫ﺍﻟﺩﺍﺧﻠﻲ‬
‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪65.60‬‬ ‫‪28.66‬‬ ‫‪0.94‬‬ ‫‪3.28‬‬ ‫ﺗﻘﻳﻳﻡ ﻭﻗﻳﺎﺱ ﺍﻻﻣﺗﺛﺎﻝ ﻟﻠﻣﺗﻁﻠﺑﺎﺕ ﺍﻟﺧﺎﺭﺟﻳﺔ‬ ‫ﺛﺎﻟﺛﺎ‬

‫ﺍﻟﻣﺻﺩﺭ‪ :‬ﺇﻋﺩﺍﺩ ﺍﻟﺑﺎﺣﺙ ﺑﺎﻷﻓﺎﺩﺓ ﻣﻥ ﻣﺧﺭﺟﺎﺕ ﻧﻅﺎﻡ )‪(SPSS-19‬‬

‫ﺻﻔﺤﺔ ‪309‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫ﻋﺭﺽ ﻭﺗﺣﻠﻳﻝ ﻧﺗﺎﺋﺞ ﺍﻟﻣﺗﻐﻳﺭ ﺍﻟﺗﺎﺑﻊ ﺗﻘﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ‬

‫ﺍﻟﺟﺩﻭﻝ )‪ (16‬ﻳﺑﻳﻥ ﻟﻧﺎ ﺍﻷﻭﺳﺎﻁ ﺍﻟﺣﺳﺎﺑﻳﺔ ﻭﺍﻻﻧﺣﺭﺍﻑ ﺍﻟﻣﻌﻳﺎﺭﻱ ﻭﻣﻌﺎﻣﻝ ﺍﻻﺧﺗﻼﻑ ﻭﺍﻻﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ ﻓﻘﺩ ﺗﻡ ﻗﻳﺎﺱ ﻫﺫﺍ ﺍﻟﻣﺣﻭﺭ‬
‫ﺑﻁﺭﺡ )‪ (20‬ﺳﺅﺍﻻً ﻋﻠﻰ ﺃﺑﻌﺎﺩﻩ ﺍﻟﺧﻣﺳﺔ ﺍﻟﻣﺗﻣﺛﻠﺔ ﺑﻣﻛﻭﻧﺎﺕ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﻓﻳﻣﺎ ﻳﻠﻲ ﺗﺣﻠﻳﻝ ﻟﻭﺍﻗﻊ ﺃﺑﻌﺎﺩﻩ‪-:‬‬
‫‪ -١‬ﺍﻻﺟﻬﺯﺓ ﻭﺍﻟﻣﻌﺩﺍﺕ )‪ :(Hardware‬ﺗﻡ ﻗﻳﺎﺱ ﻫﺫﺍ ﺍﻟﺑﻌﺩ ﻣﻥ ﺧﻼﻝ ﻁﺭﺡ ﺍﺭﺑﻌﺔ ﺍﺳﺋﻠﺔ‪ ،‬ﺣﻘﻘﺕ ﺍﻟﻔﻘﺭﺓ )‪ (1‬ﺍﻋﻠﻰ ﻭﺳﻁ ﺣﺳﺎﺑﻲ‬
‫ﺑﻠﻎ )‪ ،(3.80‬ﻭﺗﻘﺎﺑﻝ ﺷﺩﺓ ﺍﻻﺟﺎﺑﺔ ﻣﻁﺑﻖ ﺑﺷﻛﻝ ﻛﺑﻳﺭ ﻋﻠﻰ ﻣﻘﻳﺎﺱ ﻟﻳﻛﺭﺕ‪ ،‬ﻭﺑﻣﻌﺎﻣﻝ ﺍﺧﺗﻼﻑ )‪ ،(24.02‬ﻣﻣﺎ ﻳﺷﻳﺭ ﺍﻟﻰ ﻗﺩﺭﺓ‬
‫ﻛﺎﻑ ﻣﻥ ﺍﻻﺟﻬﺯﻩ ﺍﻟﻣﺗﻁﻭﺭﺓ ‪،‬ﻭﺑﻠﻐﺕ ﺍﻻﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ )‪ ،(%76‬ﻭﻳﺷﻳﺭ ﺍﻻﺗﺟﺎﻩ ﺍﻟﻌﺎﻡ‬
‫ٍ‬ ‫ﺍﻟﻣﺻﺎﺭﻑ ﻋﻳﻧﺔ ﺍﻟﺩﺭﺍﺳﺔ ﻋﻠﻰ ﺍﻣﺗﻼﻙ ﻋﺩﺩ‬
‫ﻟﻠﻣﻘﻳﺎﺱ ﺍﻟﻰ ﺧﻳﺎﺭ ﻣﻁﺑﻖ‪ ،‬ﻭﺑﻠﻎ ﻣﻌﺎﻣﻝ ﺍﻻﻧﺣﺭﺍﻑ ﺍﻟﻣﻌﻳﺎﺭﻱ )‪ ،(0.91‬ﻭﺣﻘﻘﺕ ﺍﻟﻔﻘﺭﺓ )‪ (4‬ﺍﺩﻧﻰ ﻭﺳﻁ ﺣﺳﺎﺑﻲ ﺑﻠﻎ )‪،(3.40‬‬
‫ﻭﺗﻘﺎﺑﻝ ﺷﺩﺓ ﺍﻻﺟﺎﺑﺔ ﻣﻁﺑﻖ ﺑﺷﻛﻝ ﻛﺑﻳﺭ ﻋﻠﻰ ﻣﻘﻳﺎﺱ ﻟﻳﻛﺭﺕ‪ ،‬ﻭﺑﻣﻌﺎﻣﻝ ﺍﺧﺗﻼﻑ )‪ ،(25.47‬ﻭﺍﻟﺫﻱ ﻳﻌﺑﺭ ﻋﻥ ﻗﺩﺭﺓ ﺍﻟﻣﺻﺎﺭﻑ‬
‫ﻋﻳﻧﺔ ﺍﻟﺩﺭﺍﺳﺔ ﺑﺗﻁﺑﻳﻖ ﺍﺳﺗﺭﺍﺗﻳﺟﻳﺔ ﻭﺍﺿﺣﺔ ﻓﻲ ﻣﺟﺎﻝ ﺗﻘﺩﻳﻡ ﺍﻟﺧﺩﻣﺎﺕ ﻟﻠﺯﺑﺎﺋﻥ ﺃﻟﻛﺗﺭﻭﻧﻳﺎ ً ﺗﻣﻛﻧﺔ ﺍﻥ ﻳﻛﻭﻥ ﺭﺍﺋﺩﺍ ً ﺑﻌﻣﻠﻪ‪ ،‬ﻭﺑﻠﻐﺕ‬
‫ﺍﻻﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ )‪ ،(%68‬ﻭﻳﺷﻳﺭ ﺍﻻﺗﺟﺎﻩ ﺍﻟﻌﺎﻡ ﺍﻟﻰ ﺧﻳﺎﺭ ﻣﻁﺑﻖ‪ ،‬ﻭﺑﻠﻎ ﻣﻌﺎﻣﻝ ﺍﻻﻧﺣﺭﺍﻑ ﺍﻟﻣﻌﻳﺎﺭﻱ )‪ ،(0.87‬ﻭﻫﺫﻩ ﺍﻟﻧﺗﻳﺟﺔ‬
‫ﺗﺷﻳﺭ ﺇﻟﻰ ﺃﻥ ﻟﻬﺫﺍ ﺍﻟﺑﻌﺩ ﻣﺳﺗﻭﻯ ﺟﻳﺩﺍ ً ﻣﻥ ﺍﻻﻫﻣﻳﺔ ﻟﺩﻯ ﻋﻳﻧﺔ ﺍﻟﺩﺭﺍﺳﺔ‪.‬‬
‫‪ -٢‬ﺍﻟﺑﺭﻣﺟﻳﺎﺕ )‪ :(Software‬ﺗﻡ ﻗﻳﺎﺱ ﻫﺫﺍ ﺍﻟﺑﻌﺩ ﻣﻥ ﺧﻼﻝ ﻁﺭﺡ ﺍﺭﺑﻌﺔ ﺍﺳﺋﻠﺔ‪ ،‬ﺣﻘﻘﺕ ﺍﻟﻔﻘﺭﺓ )‪ (1‬ﺍﻋﻠﻰ ﻭﺳﻁ ﺣﺳﺎﺑﻲ ﺑﻠﻎ‬
‫)‪ ،(3.60‬ﻭﺗﻘﺎﺑﻝ ﺷﺩﺓ ﺍﻻﺟﺎﺑﺔ ﻣﻁﺑﻖ ﺑﺷﻛﻝ ﻛﺑﻳﺭ ﻋﻠﻰ ﻣﻘﻳﺎﺱ ﻟﻳﻛﺭﺕ‪ ،‬ﻭﺑﻣﻌﺎﻣﻝ ﺍﺧﺗﻼﻑ )‪ ،(24.06‬ﻣﻣﺎ ﻳﺷﻳﺭ ﺍﻟﻰ ﻗﺩﺭﺓ‬
‫ﺍﻟﻣﺻﺎﺭﻑ ﻋﻳﻧﺔ ﺍﻟﺩﺭﺍﺳﺔ ﺑﺗﻁﺑﻳﻖ ﺇﺟﺭﺍءﺍﺕ ﻣﻌﺗﻣﺩﺓ ﺗﻌﻧﻰ ﺑﺄﻟﻳﺎﺕ ﺗﻁﻭﻳﺭ ﻭﺷﺭﺍء ﻭﻓﺣﺹ ﻭﺗﺷﻐﻳﻝ ﺍﻟﺑﺭﺍﻣﺞ ﺑﻛﻔﺎءﺓ ﻋﺎﻟﻳﺔ ‪ ،‬ﻭﺑﻠﻐﺕ‬
‫ﺍﻻﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ )‪ ،(%72‬ﻭﻳﺷﻳﺭ ﺍﻻﺗﺟﺎﻩ ﺍﻟﻌﺎﻡ ﻟﻠﻣﻘﻳﺎﺱ ﺍﻟﻰ ﺧﻳﺎﺭ ﻣﻁﺑﻖ‪ ،‬ﻭﺑﻠﻎ ﻣﻌﺎﻣﻝ ﺍﻻﺧﺗﻼﻑ )‪ ،(0.87‬ﻭﺣﻘﻘﺕ ﺍﻟﻔﻘﺭﺓ‬
‫)‪(2‬ﺍﺩﻧﻰ ﻭﺳﻁ ﺣﺳﺎﺑﻲ ﺑﻠﻎ )‪ ،(3.28‬ﻭﺗﻘﺎﺑﻝ ﺷﺩﺓ ﺍﻻﺟﺎﺑﺔ ﻣﻁﺑﻖ ﺇﻟﻰ ﺣﺩ ﻣﺎ ﻋﻠﻰ ﻣﻘﻳﺎﺱ ﻟﻳﻛﺭﺕ‪ ،‬ﻭﺑﻣﻌﺎﻣﻝ ﺍﺧﺗﻼﻑ )‪،(29.87‬‬
‫ﻭﺍﻟﺫﻱ ﻳﻌﺑﺭ ﻋﻥ ﻗﺩﺭﺓ ﺍﻟﻣﺻﺎﺭﻑ ﻋﻳﻧﺔ ﺍﻟﺩﺭﺍﺳﺔ ﻋﻠﻰ ﺗﺣﻘﻳﻖ ﺍﻟﺣﻭﻛﻣﺔ ﺑﺷﻛﻝ ﻭﺍﺳﻊ ﻣﻥ ﺧﻼﻝ ﻣﺳﺎﻫﻣﺔ ﺍﻟﺑﺭﻣﺟﻳﺎﺕ ﺍﻟﺣﺎﻟﻳﺔ‬
‫ﺍﻟﻣﺳﺗﺧﺩﻣﺔ ﺑﻛﻔﺎءﺓ‪ ،‬ﻭﺑﻠﻐﺕ ﺍﻻﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ )‪ ،(%65.60‬ﻭﻳﺷﻳﺭ ﺍﻻﺗﺟﺎﻩ ﺍﻟﻌﺎﻡ ﺍﻟﻰ ﺧﻳﺎﺭ ﻣﻁﺑﻖ‪ ،‬ﻭﺑﻠﻎ ﻣﻌﺎﻣﻝ ﺍﻻﻧﺣﺭﺍﻑ‬
‫ﺍﻟﻣﻌﻳﺎﺭﻱ )‪ ،(0.98‬ﻭﻫﺫﻩ ﺍﻟﻧﺗﻳﺟﺔ ﺗﺷﻳﺭ ﺇﻟﻰ ﺃﻥ ﻟﻬﺫﺍ ﺍﻟﺑﻌﺩ ﻣﺳﺗﻭﻯ ﺟﻳﺩﺍ ً ﻣﻥ ﺍﻻﻫﻣﻳﺔ ﻟﺩﻯ ﻋﻳﻧﺔ ﺍﻟﺩﺭﺍﺳﺔ‪.‬‬
‫‪ -٣‬ﺷﺑﻛﺎﺕ ﺍﻻﺗﺻﺎﻝ )‪ :(Communication Networks‬ﺗﻡ ﻗﻳﺎﺱ ﻫﺫﺍ ﺍﻟﺑﻌﺩ ﻣﻥ ﺧﻼﻝ ﻁﺭﺡ ﺍﺭﺑﻌﺔ ﺍﺳﺋﻠﺔ‪ ،‬ﺣﻘﻘﺕ ﺍﻟﻔﻘﺭﺓ )‪(1‬‬
‫ﺍﻋﻠﻰ ﻭﺳﻁ ﺣﺳﺎﺑﻲ ﺑﻠﻎ )‪ ،(3.88‬ﻭﺗﻘﺎﺑﻝ ﺷﺩﺓ ﺍﻻﺟﺎﺑﺔ ﻣﻁﺑﻖ ﺑﺷﻛﻝ ﻛﺑﻳﺭ ﻋﻠﻰ ﻣﻘﻳﺎﺱ ﻟﻳﻛﺭﺕ‪ ،‬ﻭﺑﻣﻌﺎﻣﻝ ﺍﺧﺗﻼﻑ )‪ ،(23.90‬ﻣﻣﺎ‬
‫ﻳﺷﻳﺭ ﺍﻟﻰ ﻗﺩﺭﺓ ﺍﻟﻣﺻﺎﺭﻑ ﻋﻳﻧﺔ ﺍﻟﺩﺭﺍﺳﺔ ﻋﻠﻰ ﺗﻭﻓﻳﺭ ﺷﺑﻛﺎﺕ ﺍﻻﺗﺻﺎﻝ ﻭﺍﻻﻧﺗﺭﻧﻳﺕ ﻭﺍﻟﺗﻲ ﺗﺳﺎﻋﺩ ﻋﻠﻰ ﺗﻭﻓﻳﺭ ﺍﻟﻭﻗﺕ ﻭﺍﻟﺟﻬﺩ ﻓﻲ‬
‫ﺍﻟﺗﺑﺎﺩﻝ ﺍﻟﻛﻔﻭء ﻟﻠﻣﻌﻠﻭﻣﺎﺕ‪ ،‬ﻭﺑﻠﻐﺕ ﺍﻻﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ )‪ ،(%77.60‬ﻭﻳﺷﻳﺭ ﺍﻻﺗﺟﺎﻩ ﺍﻟﻌﺎﻡ ﻟﻠﻣﻘﻳﺎﺱ ﺍﻟﻰ ﺧﻳﺎﺭ ﻣﻁﺑﻖ‪ ،‬ﻭﺑﻠﻎ ﻣﻌﺎﻣﻝ‬
‫ﺍﻻﻧﺣﺭﺍﻑ ﺍﻟﻣﻌﻳﺎﺭﻱ )‪ ،(0.93‬ﻭﺣﻘﻘﺕ ﺍﻟﻔﻘﺭﺓ )‪ (4‬ﺍﺩﻧﻰ ﻭﺳﻁ ﺣﺳﺎﺑﻲ ﺑﻠﻎ )‪ ،(3.20‬ﻭﺗﻘﺎﺑﻝ ﺷﺩﺓ ﺍﻻﺟﺎﺑﺔ ﻣﻁﺑﻖ ﺇﻟﻰ ﺣﺩ ﻣﺎ ﻋﻠﻰ‬
‫ﻣﻘﻳﺎﺱ ﻟﻳﻛﺭﺕ‪ ،‬ﻭﺑﻣﻌﺎﻣﻝ ﺍﺧﺗﻼﻑ )‪ ،(41.34‬ﻭﺍﻟﺫﻱ ﻳﻌﺑﺭ ﻋﻥ ﻗﺩﺭﺓ ﺍﻟﻣﺻﺎﺭﻑ ﻋﻳﻧﺔ ﺍﻟﺩﺭﺍﺳﺔ ﺑﺎﺳﺗﺧﺩﺍﻡ ﺷﺑﻛﺔ ﺧﺎﺭﺟﻳﺔ )‬
‫ﺍﻻﻛﺳﺗﺭﺍﻧﺕ( ﻟﻸﺗﺻﺎﻝ ﻣﻊ ﺍﻟﻌﺎﻟﻡ ﺍﻟﺧﺎﺭﺟﻲ‪ ،‬ﻭﺑﻠﻐﺕ ﺍﻻﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ )‪ ،(%64‬ﻭﻳﺷﻳﺭ ﺍﻻﺗﺟﺎﻩ ﺍﻟﻌﺎﻡ ﺍﻟﻰ ﺧﻳﺎﺭ ﻣﻁﺑﻖ‪ ،‬ﻭﺑﻠﻎ ﻣﻌﺎﻣﻝ‬
‫ﺍﻻﻧﺣﺭﺍﻑ ﺍﻟﻣﻌﻳﺎﺭﻱ )‪ ،(1.32‬ﻭﻫﺫﻩ ﺍﻟﻧﺗﻳﺟﺔ ﺗﺷﻳﺭ ﺇﻟﻰ ﺃﻥ ﻟﻬﺫﺍ ﺍﻟﺑﻌﺩ ﻣﺳﺗﻭﻯ ﺟﻳﺩﺍ ً ﻣﻥ ﺍﻻﻫﻣﻳﺔ ﻟﺩﻯ ﻋﻳﻧﺔ ﺍﻟﺩﺭﺍﺳﺔ‪.‬‬
‫‪ -٤‬ﻗﻭﺍﻋﺩ ﺍﻟﺑﻳﺎﻧﺎﺕ )‪ :(Database‬ﺗﻡ ﻗﻳﺎﺱ ﻫﺫﺍ ﺍﻟﺑﻌﺩ ﻣﻥ ﺧﻼﻝ ﻁﺭﺡ ﺍﺭﺑﻌﺔ ﺍﺳﺋﻠﺔ‪ ،‬ﺣﻘﻘﺕ ﺍﻟﻔﻘﺭﺓ )‪ (4‬ﺍﻋﻠﻰ ﻭﺳﻁ ﺣﺳﺎﺑﻲ ﺑﻠﻎ‬
‫)‪ ،(3.72‬ﻭﺗﻘﺎﺑﻝ ﺷﺩﺓ ﺍﻻﺟﺎﺑﺔ ﻣﻁﺑﻖ ﺑﺷﻛﻝ ﻛﺑﻳﺭ ﻋﻠﻰ ﻣﻘﻳﺎﺱ ﻟﻳﻛﺭﺕ‪ ،‬ﻭﺑﻣﻌﺎﻣﻝ ﺍﺧﺗﻼﻑ )‪ ،(25.17‬ﻣﻣﺎ ﻳﺷﻳﺭ ﺍﻟﻰ ﻗﺩﺭﺓ ﺍﻟﻣﺻﺎﺭﻑ‬
‫ﻋﻳﻧﺔ ﺍﻟﺩﺭﺍﺳﺔ ﻋﻠﻰ ﺗﻭﺍﻓﺭ ﺷﺑﻛﺔ ﺣﻣﺎﻳﺔ ﻟﻘﻭﺍﻋﺩ ﺍﻟﺑﻳﺎﻧﺎﺕ ﻻ ﻳﻣﻛﻥ ﺍﻟﺩﺧﻭﻝ ﺍﻟﻳﻬﺎ ﺍﻻ ﺑﻣﻭﺟﺏ ﺇﺟﺭﺍءﺍﺕ ﺧﺎﺻﺔ‪ ،‬ﻭﺑﻠﻐﺕ ﺍﻻﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ‬
‫)‪ ، (%74.40‬ﻭﻳﺷﻳﺭ ﺍﻻﺗﺟﺎﻩ ﺍﻟﻌﺎﻡ ﺍﻟﻰ ﺧﻳﺎﺭ ﻣﻁﺑﻖ‪ ،‬ﻭﺑﻠﻎ ﻣﻌﺎﻣﻝ ﺍﻻﻧﺣﺭﺍﻑ ﺍﻟﻣﻌﻳﺎﺭﻱ )‪ ،(0.94‬ﻭﺣﻘﻘﺕ ﺍﻟﻔﻘﺭﺓ )‪ (1‬ﺍﺩﻧﻰ ﻭﺳﻁ‬

‫ﺻﻔﺤﺔ ‪310‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫ﺣﺳﺎﺑﻲ ﺑﻠﻎ )‪ ،(3.44‬ﻭﺗﻘﺎﺑﻝ ﺷﺩﺓ ﺍﻻﺟﺎﺑﺔ ﻣﻁﺑﻖ ﺑﺷﻛﻝ ﻛﺑﻳﺭ ﻋﻠﻰ ﻣﻘﻳﺎﺱ ﻟﻳﻛﺭﺕ‪ ،‬ﻭﺑﻣﻌﺎﻣﻝ ﺍﺧﺗﻼﻑ )‪ ،(25.29‬ﻭﺍﻟﺫﻱ ﻳﻌﺑﺭ ﻋﻥ‬
‫ﻗﺩﺭﺓ ﺍﻟﻣﺻﺎﺭﻑ ﻋﻳﻧﺔ ﺍﻟﺩﺭﺍﺳﺔ ﻋﻠﻰ ﺍﺳﺗﺧﺩﺍﻡ ﻗﺎﻋﺩﺓ ﺑﻳﺎﻧﺎﺕ ﻣﺗﻛﺎﻣﻠﺔ ﺧﺎﺻﺔ ﺑﻪ ﻟﺗﻌﻅﻡ ﻣﺳﺗﻭﻯ ﺍﻟﺭﺿﺎ ﻣﻥ ﻗﺑﻝ ﻣﺳﺗﺧﺩﻣﻳﻬﺎ ﺑﺗﻠﺑﻳﺔ‬
‫ﺃﺣﺗﻳﺎﺟﺎﺕ ﺍﻟﻌﻣﻝ ﺑﻛﻔﺎءﺓ‪ ،‬ﻭﺑﻠﻐﺕ ﺍﻻﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ )‪ ،(%68.80‬ﻭﻳﺷﻳﺭ ﺍﻻﺗﺟﺎﻩ ﺍﻟﻌﺎﻡ ﺍﻟﻰ ﺧﻳﺎﺭ ﻣﻁﺑﻖ‪ ،‬ﻭﺑﻠﻎ ﻣﻌﺎﻣﻝ‬
‫ﺍﻻﻧﺣﺭﺍﻑ)‪ ،(0.87‬ﻭﻫﺫﻩ ﺍﻟﻧﺗﻳﺟﺔ ﺗﺷﻳﺭ ﻟﻠﺑﻌﺩ ﻣﺳﺗﻭﻯ ﺟﻳﺩﺍ ً ﻣﻥ ﺍﻻﻫﻣﻳﺔ ﻟﺩﻯ ﻋﻳﻧﺔ ﺍﻟﺩﺭﺍﺳﺔ‪.‬‬
‫‪ -٥‬ﺍﻟﻣﻭﺍﺭﺩ ﺍﻟﺑﺷﺭﻳﺔ )ﺍﻷﻓﺭﺍﺩ( )‪ :(Human Resources‬ﺗﻡ ﻗﻳﺎﺱ ﻫﺫﺍ ﺍﻟﺑﻌﺩ ﻣﻥ ﺧﻼﻝ ﻁﺭﺡ ﺍﺭﺑﻌﺔ ﺍﺳﺋﻠﺔ‪ ،‬ﺣﻘﻘﺕ ﺍﻟﻔﻘﺭﺓ )‪(3‬‬
‫ﺍﻋﻠﻰ ﻭﺳﻁ ﺣﺳﺎﺑﻲ ﺑﻠﻎ )‪ ،(3.44‬ﻭﺗﻘﺎﺑﻝ ﺷﺩﺓ ﺍﻻﺟﺎﺑﺔ ﻣﻁﺑﻖ ﺑﺷﻛﻝ ﻛﺑﻳﺭ ﻋﻠﻰ ﻣﻘﻳﺎﺱ ﻟﻳﻛﺭﺕ‪ ،‬ﻭﺑﻣﻌﺎﻣﻝ ﺍﺧﺗﻼﻑ )‪ ،(23.85‬ﻣﻣﺎ‬
‫ﻳﺷﻳﺭ ﺍﻟﻰ ﻗﺩﺭﺓ ﺍﻟﻣﺻﺎﺭﻑ ﻋﻳﻧﺔ ﺍﻟﺩﺭﺍﺳﺔ ﻋﻠﻰ ﺇﻋﻁﺎء ﻛﻝ ﻣﻭﻅﻑ ﺻﻼﺣﻳﺎﺕ ﻋﻣﻝ ﺗﺗﻧﺎﺳﺏ ﻭﻣﺳﺅﻭﻟﻳﺎﺗﻪ‪ ،‬ﻭﺑﻠﻐﺕ ﺍﻻﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ‬
‫)‪ ،(%68.80‬ﻭﻳﺷﻳﺭ ﺍﻻﺗﺟﺎﻩ ﺍﻟﻌﺎﻡ ﻟﻠﻣﻘﻳﺎﺱ ﺍﻟﻰ ﺧﻳﺎﺭ ﻣﻁﺑﻖ‪ ،‬ﻭﺑﻠﻎ ﻣﻌﺎﻣﻝ ﺍﻻﻧﺣﺭﺍﻑ ﺍﻟﻣﻌﻳﺎﺭﻱ )‪ ،(0.82‬ﻭﺣﻘﻘﺕ ﺍﻟﻔﻘﺭﺓ )‪ (1‬ﺍﺩﻧﻰ‬
‫ﻭﺳﻁ ﺣﺳﺎﺑﻲ ﺑﻠﻎ )‪ ،(3.28‬ﻭﺗﻘﺎﺑﻝ ﺷﺩﺓ ﺍﻻﺟﺎﺑﺔ ﻣﻁﺑﻖ ﺇﻟﻰ ﺣﺩ ﻣﺎ ﻋﻠﻰ ﻣﻘﻳﺎﺱ ﻟﻳﻛﺭﺕ‪ ،‬ﻭﺑﻣﻌﺎﻣﻝ ﺍﺧﺗﻼﻑ )‪ ،(25.69‬ﻭﺍﻟﺫﻱ ﻳﻌﺑﺭ‬
‫ﻋﻥ ﻗﺩﺭﺓ ﺍﻟﻣﺻﺎﺭﻑ ﻋﻳﻧﺔ ﺍﻟﺩﺭﺍﺳﺔ ﻋﻠﻰ ﺗﻭﻅﻳﻑ ﺍﻻﻓﺭﺍﺩ ﺫﻭﻱ ﺍﻟﻣﻬﺎﺭﺍﺕ ﺍﻟﻼﺯﻣﺔ ﺑﻣﺎ ﻳﺗﻼءﻡ ﻣﻊ ﺍﻟﻌﻣﻝ ﺍﻟﻣﺻﺭﻓﻲ ﻟﺗﺣﻘﻳﻖ ﺍﻟﺗﻣﻳﺯ‬
‫ﻭﺍﻻﺑﺩﺍﻉ ﻓﻲ ﺗﻘﺩﻳﻡ ﺧﺩﻣﺎﺕ ﺃﻓﺿﻝ‪ ،‬ﻭﺑﻠﻐﺕ ﺍﻻﻫﻣﻳﺔ ﺍﻟﻧﺳﺑﻳﺔ )‪ ،(%65.60‬ﻭﻳﺷﻳﺭ ﺍﻻﺗﺟﺎﻩ ﺍﻟﻌﺎﻡ ﺍﻟﻰ ﺧﻳﺎﺭ ﻣﻁﺑﻖ‪ ،‬ﻭﺑﻣﻌﺎﻣﻝ ﺍﺧﺗﻼﻑ‬
‫)‪ ،(0.84‬ﻭﻫﺫﻩ ﺍﻟﻧﺗﻳﺟﺔ ﺗﺷﻳﺭ ﺇﻟﻰ ﺃﻥ ﻟﻬﺫﺍ ﺍﻟﺑﻌﺩ ﻣﺳﺗﻭﻯ ﺟﻳﺩﺍ ً ﻣﻥ ﺍﻻﻫﻣﻳﺔ‪.‬‬
‫ﺍﻟﺟﺩﻭﻝ )‪ (16‬ﺍﻷﻭﺳﺎﻁ ﺍﻟﺣﺳﺎﺑﻳﺔ ﻭﺍﻻﻧﺣﺭﺍﻑ ﺍﻟﻣﻌﻳﺎﺭﻱ ﻭﻣﻌﺎﻣﻝ ﺍﻻﺧﺗﻼﻑ ﻭﺍﻻﻫﻣﻳﺔ ﻟﺗﻘﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ )ﻣﻛﻭﻧﺎﺕ ‪( IT‬‬
‫ﻗﺭﺍﺭ ﺍﻟﺗﻁﺑﻳﻖ‬ ‫ﻗﺭﺍﺭ ﺍﻟﺗﻁﺑﻳﻖ‬ ‫ﺍﻻﻫﻣﻳﺔ‬ ‫ﻣﻌﺎﻣﻝ‬ ‫ﺍﻻﻧﺣﺭﺍﻑ‬ ‫ﺍﻟﻭﺳﻁ‬
‫ﺍﻟﻔﻘﺭﺍﺕ‬ ‫ﺕ‬
‫ﺑﺎﻷﺗﺟﺎﻩ ﺍﻟﻌﺎﻡ‬ ‫ﺣﺳﺏ ﺍﻟﻣﻘﻳﺎﺱ‬ ‫ﺍﻟﻧﺳﺑﻳﺔ‬ ‫ﺍﻻﺧﺗﻼﻑ‬ ‫ﺍﻟﻣﻌﻳﺎﺭﻱ‬ ‫ﺍﻟﺣﺳﺎﺑﻲ‬

‫‪72.2‬‬
‫ﻣﻁﺑﻖ‬ ‫ﺑﺷﻛﻝ ﻛﺑﻳﺭ‬ ‫‪20.50‬‬ ‫‪0.74‬‬ ‫‪3.61‬‬ ‫ﺍﻻﺟﻬﺯﺓ ﻭﺍﻟﻣﻌﺩﺍﺕ )‪(Hardware‬‬ ‫ﺍﻭﻻ ً‬
‫‪0‬‬

‫‪76.0‬‬ ‫ﻛﺎﻑ ﻣﻥ ﺍﻻﺟﻬﺯﻩ ﺍﻟﻣﺗﻁﻭﺭﺓ )ﺍﻟﺣﺎﺳﻭﺏ‬

‫ﺇﻣﺗﻼﻙ ﻋﺩﺩ ٍ‬
‫ﻣﻁﺑﻖ‬ ‫ﺑﺷﻛﻝ ﻛﺑﻳﺭ‬ ‫‪24.02‬‬ ‫‪0.91‬‬ ‫‪3.80‬‬ ‫‪1‬‬
‫‪0‬‬ ‫ﻭﻣﻠﺣﻘﺎﺗﻪ(‬

‫‪74.4‬‬ ‫ﺃﺳﺗﺧﺩﺍﻡ ﺃﺟﻬﺯﺓ ﻭﻣﻌﺩﺍﺕ ﺫﺍﺕ ﺍﻟﺗﻘﻧﻳﺎﺕ ﺍﻟﺣﺩﻳﺛﺔ‬

‫ﻣﻁﺑﻖ‬ ‫ﺑﺷﻛﻝ ﻛﺑﻳﺭ‬ ‫‪19.81‬‬ ‫‪0.74‬‬ ‫‪3.72‬‬ ‫‪2‬‬
‫‪0‬‬ ‫ﻟﺯﻳﺎﺩﺓ ﺍﻳﺭﺍﺩﺍﺗﻬﺎ ﻭﺗﺣﻘﻳﻖ ﻣﺳﺗﻭﻯ ﺗﻛﻠﻔﺔ ﺃﻗﻝ‬

‫‪70.4‬‬ ‫ﺗﻔﻌﻳﻝ ﺇﺟﺭﺍءﺍﺕ ﻣﻭﺛﻘﺔ ﻟﻣﻭﺍﺟﻬﺔ ﻣﺧﺗﻠﻑ ﻣﻭﺍﻗﻑ‬

‫ﻣﻁﺑﻖ‬ ‫ﺑﺷﻛﻝ ﻛﺑﻳﺭ‬ ‫‪21.88‬‬ ‫‪0.77‬‬ ‫‪3.52‬‬ ‫‪3‬‬
‫‪0‬‬ ‫ﺍﻟﺗﺷﻐﻳﻝ ﻟﻸﺟﻬﺯﺓ ﻭﺗﻼﻓﻲ ﺍﻻﺧﻁﺎء ﻓﻲ ﺍﻟﻌﻣﻝ‬

‫ﺍﺳﺗﺧﺩﺍﻡ ﺍﺳﺗﺭﺍﺗﻳﺟﻳﺔ ﻭﺍﺿﺣﺔ ﻓﻲ ﻣﺟﺎﻝ ﺗﻘﺩﻳﻡ‬

‫‪68.0‬‬
‫ﻣﻁﺑﻖ‬ ‫ﺑﺷﻛﻝ ﻛﺑﻳﺭ‬ ‫‪25.47‬‬ ‫‪0.87‬‬ ‫‪3.40‬‬ ‫ﺍﻟﺧﺩﻣﺎﺕ ﻟﻠﺯﺑﺎﺋﻥ ﺍﻟﻛﺗﺭﻭﻧﻳﺎ ً ﺗﻣﻛﻧﻪ ﻣﻥ ﺃﻥ ﻳﻛﻭﻥ‬ ‫‪4‬‬
‫‪0‬‬
‫ﺭﺍﺋﺩﺍ ً ﺑﻌﻣﻠﻪ‬

‫‪70.0‬‬
‫ﻣﻁﺑﻖ‬ ‫ﺑﺷﻛﻝ ﻛﺑﻳﺭ‬ ‫‪22.29‬‬ ‫‪0.78‬‬ ‫‪3.50‬‬ ‫ﺍﻟﺑﺭﻣﺟﻳﺎﺕ )‪(Software‬‬ ‫ﺛﺎﻧﻳﺎ ً‬
‫‪0‬‬
‫ﺍﻟﻘﻳﺎﻡ ﺑﺈﺟﺭﺍءﺍﺕ ﻣﻌﺗﻣﺩﺓ ﻭﻣﻁﺑﻘﺔ ﺗﻌﻧﻰ ﺑﺄﻟﻳﺎﺕ‬
‫‪72.0‬‬
‫ﻣﻁﺑﻖ‬ ‫ﺑﺷﻛﻝ ﻛﺑﻳﺭ‬ ‫‪24.06‬‬ ‫‪0.87‬‬ ‫‪3.60‬‬ ‫ﺗﻁﻭﻳﺭ ﻭﺷﺭﺍء ﻭﻓﺣﺹ ﻭﺗﺷﻐﻳﻝ ﺍﻟﺑﺭﺍﻣﺞ ﺑﻛﻔﺎءﺓ‬ ‫‪1‬‬
‫‪0‬‬
‫ﻋﺎﻟﻳﺔ‬

‫‪65.6‬‬ ‫ﺗﺣﻘﻳﻖ ﺍﻟﺣﻭﻛﻣﺔ ﺑﺷﻛﻝ ﻭﺍﺳﻊ ﻣﻥ ﺧﻼﻝ ﻣﺳﺎﻫﻣﺔ‬

‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪29.87‬‬ ‫‪0.98‬‬ ‫‪3.28‬‬ ‫‪2‬‬
‫‪0‬‬ ‫ﻭﻛﻔﺎءﺓ ﺍﻟﺑﺭﻣﺟﻳﺎﺕ ﺍﻟﺣﺎﻟﻳﺔ ﺍﻟﻣﺳﺗﺧﺩﻣﺔ‬

‫ﻣﻁﺑﻖ‬ ‫ﺑﺷﻛﻝ ﻛﺑﻳﺭ‬ ‫‪71.2‬‬ ‫‪24.43‬‬ ‫‪0.87‬‬ ‫‪3.56‬‬ ‫ﺍﺳﺗﺧﺩﺍﻡ ﺍﻟﺑﺭﻣﺟﻳﺎﺕ ﺍﻟﺗﻲ ﺗﻣﺗﺎﺯ ﺑﺎﻟﻣﺭﻭﻧﺔ ﺃﺫ ﻳﺳﻬﻝ‬ ‫‪3‬‬

‫ﺻﻔﺤﺔ ‪311‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫‪0‬‬ ‫ﺍﺟﺭﺍء ﺍﻟﺗﻌﺩﻳﻼﺕ ﻋﻠﻳﻬﺎ ﻭﺗﺣﺩﻳﺛﻬﺎ ﺑﺄﺳﺗﻣﺭﺍﺭ‬

‫‪71.2‬‬ ‫ﺍﺳﺗﺧﺩﺍﻡ ﺍﻟﺑﺭﻣﺟﻳﺎﺕ ﺍﻟﺗﻲ ﺗﺳﺎﻫﻡ ﻓﻲ ﺗﻘﺩﻳﻡ ﺣﻠﻭﻝ‬

‫ﻣﻁﺑﻖ‬ ‫ﺑﺷﻛﻝ ﻛﺑﻳﺭ‬ ‫‪21.58‬‬ ‫‪0.77‬‬ ‫‪3.56‬‬ ‫‪4‬‬
‫‪0‬‬ ‫ﻟﻠﻣﺷﻛﻼﺕ ﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﺎﺩﺍء ﺍﻻﻋﻣﺎﻝ ﺍﻟﻣﺻﺭﻓﻳﺔ‬

‫‪72.8‬‬ ‫ﺷﺑﻛﺎﺕ ﺍﻻﺗﺻﺎﻝ ‪(Communication‬‬

‫ﻣﻁﺑﻖ‬ ‫ﺑﺷﻛﻝ ﻛﺑﻳﺭ‬ ‫‪24.73‬‬ ‫‪0.90‬‬ ‫‪3.64‬‬ ‫ﺛﺎﻟﺛﺎ ً‬
‫‪0‬‬ ‫)‪Networks‬‬
‫ﺗﻭﻓﻳﺭ ﺷﺑﻛﺎﺕ ﺍﻻﺗﺻﺎﻝ ﻭﺍﻻﻧﺗﺭﻧﻳﺕ ﻭﺍﻟﺗﻲ ﺗﺳﺎﻋﺩ‬
‫‪77.6‬‬
‫ﻣﻁﺑﻖ‬ ‫ﺑﺷﻛﻝ ﻛﺑﻳﺭ‬ ‫‪23.90‬‬ ‫‪0.93‬‬ ‫‪3.88‬‬ ‫ﻋﻠﻰ ﺗﻭﻓﻳﺭ ﺍﻟﻭﻗﺕ ﻭﺍﻟﺟﻬﺩ ﻓﻲ ﺍﻟﺗﺑﺎﺩﻝ ﺍﻟﻛﻔﻭء‬ ‫‪1‬‬
‫‪0‬‬
‫ﻟﻠﻣﻌﻠﻭﻣﺎﺕ‬

‫‪74.4‬‬ ‫ﺍﺳﺗﺧﺩﺍﻡ ﺍﻟﺷﺑﻛﺎﺕ ﻟﻧﺷﺭ ﻭﺯﻳﺎﺩﺓ ﺍﻟﻭﻋﻲ ﺑﻣﻣﺎﺭﺳﺎﺕ‬

‫ﻣﻁﺑﻖ‬ ‫ﺑﺷﻛﻝ ﻛﺑﻳﺭ‬ ‫‪25.17‬‬ ‫‪0.94‬‬ ‫‪3.72‬‬ ‫‪2‬‬
‫‪0‬‬ ‫ﺃﻣﻥ ﻭﺣﻣﺎﻳﺔ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻟﻠﻣﻭﻅﻔﻳﻥ ﻭﺍﻟﺯﺑﺎﺋﻥ‬

‫ﺍﺳﺗﺧﺩﺍﻡ ﺷﺑﻛﺔ ) ﺍﻻﻧﺗﺭﺍﻧﺕ( ﻟﻼﺗﺻﺎﻝ ﺑﻳﻥ ﺍﻟﻌﺎﻣﻠﻳﻥ‬

‫‪75.2‬‬
‫ﻣﻁﺑﻖ‬ ‫ﺑﺷﻛﻝ ﻛﺑﻳﺭ‬ ‫‪25.79‬‬ ‫‪0.97‬‬ ‫‪3.76‬‬ ‫ﻟﺗﺑﺎﺩﻝ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺩﺍﺧﻝ ﺍﻟﻔﺭﻭﻉ ﻭﻛﺫﻟﻙ ﻟﻼﺗﺻﺎﻝ ﺑﻳﻥ‬ ‫‪3‬‬
‫‪0‬‬
‫ﺍﻟﻣﺭﻛﺯ ﻭﺍﻟﻔﺭﻭﻉ‬

‫‪64.0‬‬ ‫ﺍﺳﺗﺧﺩﺍﻡ ﺷﺑﻛﺔ ﺧﺎﺭﺟﻳﺔ ) ﺍﻻﻛﺳﺗﺭﺍﻧﺕ( ﻟﻸﺗﺻﺎﻝ ﻣﻊ‬

‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪41.34‬‬ ‫‪1.32‬‬ ‫‪3.20‬‬ ‫‪4‬‬
‫‪0‬‬ ‫ﺍﻟﻌﺎﻟﻡ ﺍﻟﺧﺎﺭﺟﻲ‬

‫‪71.8‬‬
‫ﻣﻁﺑﻖ‬ ‫ﺑﺷﻛﻝ ﻛﺑﻳﺭ‬ ‫‪24.23‬‬ ‫‪0.87‬‬ ‫‪3.59‬‬ ‫ﻗﻭﺍﻋﺩ ﺍﻟﺑﻳﺎﻧﺎﺕ )‪(Database‬‬ ‫ﺭﺍﺑﻌﺎ ً‬
‫‪0‬‬
‫ﺍﺳﺗﺧﺩﺍﻡ ﻗﺎﻋﺩﺓ ﺑﻳﺎﻧﺎﺕ ﻣﺗﻛﺎﻣﻠﺔ ﺧﺎﺻﺔ ﺑﻪ ﻟﺗﻌﻅﻡ‬
‫‪68.8‬‬
‫ﻣﻁﺑﻖ‬ ‫ﺑﺷﻛﻝ ﻛﺑﻳﺭ‬ ‫‪25.29‬‬ ‫‪0.87‬‬ ‫‪3.44‬‬ ‫ﻣﺳﺗﻭﻯ ﺍﻟﺭﺿﺎ ﻣﻥ ﻗﺑﻝ ﻣﺳﺗﺧﺩﻣﻳﻬﺎ ﺑﺗﻠﺑﻳﺔ‬ ‫‪1‬‬
‫‪0‬‬
‫ﺃﺣﺗﻳﺎﺟﺎﺕ ﺍﻟﻌﻣﻝ‬

‫‪70.4‬‬ ‫ﺗﻭﻓﻳﺭ ﻗﺎﻋﺩﺓ ﺑﻳﺎﻧﺎﺕ ﺫﺍﺕ ﺟﻭﺩﺓ ﻋﺎﻟﻳﺔ ﻛﻣﺭﺗﻛﺯ ﻳﺩﻋﻡ‬

‫ﻣﻁﺑﻖ‬ ‫ﺑﺷﻛﻝ ﻛﺑﻳﺭ‬ ‫‪24.77‬‬ ‫‪0.87‬‬ ‫‪3.52‬‬ ‫‪2‬‬
‫‪0‬‬ ‫ﺁﻟﻳﺎﺕ ﺗﺣﺳﻳﻥ ﺍﻟﻘﺭﺍﺭ ﻓﻲ ﺍﻟﻣﺻﺭﻑ‬

‫‪73.6‬‬ ‫ﺗﻭﻓﻳﺭ ﺇﺟﺭﺍءﺍﺕ ﺩﻗﻳﺔ ﻓﻲ ﺗﻔﻌﻳﻝ ﺍﻟﻧﺳﺦ ﺍﻻﺣﺗﻳﺎﻁﻲ‬

‫ﻣﻁﺑﻖ‬ ‫ﺑﺷﻛﻝ ﻛﺑﻳﺭ‬ ‫‪27.98‬‬ ‫‪1.03‬‬ ‫‪3.68‬‬ ‫‪3‬‬
‫‪0‬‬ ‫ﻭﺍﺳﺗﺭﺟﺎﻉ ﺍﻟﺑﻳﺎﻧﺎﺕ ﻟﺩﻯ ﺍﻟﻣﺻﺭﻑ ﺑﺷﻛﻝ ﺩﻭﺭﻱ‬

‫‪74.4‬‬ ‫ﺗﻭﺍﻓﺭ ﺷﺑﻛﺔ ﺣﻣﺎﻳﺔ ﻟﻘﻭﺍﻋﺩ ﺍﻟﺑﻳﺎﻧﺎﺕ ﻻ ﻳﻣﻛﻥ ﺍﻟﺩﺧﻭﻝ‬

‫ﻣﻁﺑﻖ‬ ‫ﺑﺷﻛﻝ ﻛﺑﻳﺭ‬ ‫‪25.17‬‬ ‫‪0.94‬‬ ‫‪3.72‬‬ ‫‪4‬‬
‫‪0‬‬ ‫ﺍﻟﻳﻬﺎ ﺍﻻ ﺑﻣﻭﺟﺏ ﺇﺟﺭﺍءﺍﺕ ﺧﺎﺻﺔ‬

‫‪67.0‬‬ ‫ﺍﻟﻣﻭﺍﺭﺩ ﺍﻟﺑﺷﺭﻳﺔ )ﺍﻷﻓﺭﺍﺩ( ‪(Human‬‬ ‫ﺧﺎﻣ‬

‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪23.28‬‬ ‫‪0.78‬‬ ‫‪3.35‬‬
‫‪0‬‬ ‫)‪Resources‬‬ ‫ﺳﺎ ً‬

‫ﺗﻭﻓﻳﺭ ﺍﻻﻓﺭﺍﺩ ﺫﻭﻱ ﺍﻟﻣﻬﺎﺭﺍﺕ ﺍﻟﻼﺯﻣﺔ ﺑﻣﺎ ﻳﺗﻼءﻡ ﻣﻊ‬

‫‪65.6‬‬
‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪25.69‬‬ ‫‪0.84‬‬ ‫‪3.28‬‬ ‫ﺍﻟﻌﻣﻝ ﺍﻟﻣﺻﺭﻓﻲ ﻟﺗﺣﻘﻳﻖ ﺍﻟﺗﻣﻳﺯ ﻭﺍﻻﺑﺩﺍﻉ ﻓﻲ ﺗﻘﺩﻳﻡ‬ ‫‪1‬‬
‫‪0‬‬
‫ﺧﺩﻣﺎﺕ ﺃﻓﺿﻝ‬

‫‪67.2‬‬ ‫ﺗﻭﻓﻳﺭ ﺍﻟﺩﻭﺭﺍﺕ ﻭﺍﻟﺑﺭﺍﻣﺞ ﺍﻟﺗﺩﺭﻳﺑﻳﺔ ﻭﺗﻁﺎﺑﻘﻬﺎ ﻣﻊ‬

‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪27.01‬‬ ‫‪0.91‬‬ ‫‪3.36‬‬ ‫‪2‬‬
‫‪0‬‬ ‫ﺍﺣﺗﻳﺎﺟﺎﺕ ﺍﻟﻌﺎﻣﻠﻳﻥ ﺑﻣﺧﺗﻠﻑ ﻓﺋﺎﺗﻬﻡ‬

‫‪68.8‬‬ ‫ﺇﻋﻁﺎء ﻛﻝ ﻣﻭﻅﻑ ﺻﻼﺣﻳﺎﺕ ﻋﻣﻝ ﺗﺗﻧﺎﺳﺏ‬

‫ﻣﻁﺑﻖ‬ ‫ﺑﺷﻛﻝ ﻛﺑﻳﺭ‬ ‫‪23.85‬‬ ‫‪0.82‬‬ ‫‪3.44‬‬ ‫‪3‬‬
‫‪0‬‬ ‫ﻭﻣﺳﺅﻭﻟﻳﺎﺗﻪ‬

‫ﻣﻁﺑﻖ‬ ‫ﺍﻟﻰ ﺣﺩ ﻣﺎ‬ ‫‪66.4‬‬ ‫‪27.11‬‬ ‫‪0.90‬‬ ‫‪3.32‬‬ ‫ﺃﻋﺗﺑﺎﺭ ﻣﻬﺎﺭﺓ ﺍﻟﻌﺎﻣﻠﻳﻥ ﺍﺣﺩ ﻋﻧﺎﺻﺭ ﺍﻟﺗﺭﻗﻳﺔ ﻓﻲ‬ ‫‪4‬‬

‫ﺻﻔﺤﺔ ‪312‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫‪0‬‬ ‫ﺍﻟﻌﻣﻝ ﺍﻟﻭﻅﻳﻔﻲ‬

‫ﺍﻟﻣﺻﺩﺭ‪ :‬ﺇﻋﺩﺍﺩ ﺍﻟﺑﺎﺣﺙ ﺑﺎﻷﻓﺎﺩﺓ ﻣﻥ ﻣﺧﺭﺟﺎﺕ ﻧﻅﺎﻡ )‪(SPSS-19‬‬

‫ﺗﺣﻠﻳﻝ ﻋﻼﻗﺎﺕ ﺍﻻﺭﺗﺑﺎﻁ ﺑﻳﻥ ﻣﺗﻐﻳﺭﺍﺕ ﺍﻟﺩﺭﺍﺳﺔ ‪:‬‬
‫ﺍﺩﻧﺎﻩ ﻋﻼﻗﺎﺕ ﺍﻻﺭﺗﺑﺎﻁﺎﺕ ﺑﻳﻥ ﻣﺗﻐﻳﺭ ﺗﻘﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ ﻭﻣﺟﺎﻻﺕ ﺇﻁﺎﺭ ﻋﻣﻝ ‪ COBIT5‬ﻭﻛﺎﻵﺗﻲ‪-:‬‬
‫ﺍﻭﻻً‪ :‬ﻋﻼﻗﺔ ﺍﻻﺭﺗﺑﺎﻁ ﺑﻳﻥ ﻣﺟﺎﻻﺕ ﺇﻁﺎﺭ ﻋﻣﻝ ‪ COBIT5‬ﻭﺗﻘﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ‪:‬‬
‫ﺗﺷﻳﺭ ﻣﻌﻁﻳﺎﺕ ﺍﻟﺟﺩﻭﻝ )‪ (17‬ﻭﺟﻭﺩ ﻋﻼﻗﺔ ﺍﺭﺗﺑﺎﻁ ﻣﻌﻧﻭﻳﺔ ﻣﻭﺟﺑﺔ ﻭﻗﻭﻳﺔ ﺑﻳﻥ ﻣﺟﺎﻻﺕ ‪ COBIT5‬ﺣﻭﻛﻣﺔ ﻭﺍﺩﺍﺭﺓ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ‬
‫ﺍﻟﻣﻌﻠﻭﻣﺎﺕ )ﺍﻟﺗﻘﻳﻳﻡ‪ ،‬ﺍﻟﺗﻭﺟﻳﺔ ﻭﺍﻟﻣﺭﺍﻗﺑﺔ( )ﺍﻟﺗﻭﺍﻓﻖ‪ ،‬ﺍﻟﺗﺧﻁﻳﻁ ﻭﺍﻟﺗﻧﻅﻳﻡ( )ﺍﻟﺑﻧﺎء‪ ،‬ﺍﻻﻣﺗﻼﻙ ﻭﺍﻟﺗﻧﻔﻳﺫ( )ﺍﻟﺗﻭﺻﻳﻝ‪ ،‬ﺍﻟﺧﺩﻣﺔ ﻭﺍﻟﺩﻋﻡ(‬
‫)ﺍﻟﻣﺭﺍﻗﺑﺔ‪ ،‬ﺍﻟﺗﻘﻳﻳﻡ ﻭﺍﻟﻘﻳﺎﺱ( ﻭﺗﻘﻧﻳﺎﺕ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﺑﻠﻐﺕ ﻗﻳﻣﻪ ﻣﻌﺎﻣﻝ ﺍﺭﺗﺑﺎﻁ )**‪0. ) ،(0. 815**)،(0. 792‬‬
‫**‪ (0. 721**) ،(0. 863**)،(779‬ﻋﻠﻰ ﺍﻟﺗﻭﺍﻟﻲ ﻋﻧﺩ ﻣﺳﺗﻭﻯ ﺍﻟﻣﻌﻧﻭﻳﺔ )‪ ، (0.01‬ﻭﻛﺫﻟﻙ ﻭﺟﻭﺩ ﻋﻼﻗﺔ ﺍﺭﺗﺑﺎﻁ ﻗﻭﻳﺔ ﻭﻣﻭﺟﺑﺔ ﺑﻳﻥ‬
‫ﻣﺗﻐﻳﺭ ‪ COBIT5‬ﺣﻭﻛﻣﺔ ﻭﺍﺩﺍﺭﺓ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﻣﺗﻐﻳﺭ ﺍﺑﻌﺎﺩ ﺗﻘﻧﻳﺎﺕ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﺑﻣﻌﺎﻣﻝ ﺍﺭﺗﺑﺎﻁ ﺑﻠﻐﺕ ﻗﻳﻣﺗﻪ‬

‫)**‪ (0.837‬ﻋﻧﺩ ﻣﺳﺗﻭﻯ ﺍﻟﻣﻌﻧﻭﻳﺔ )‪ (0.01‬ﻭﻫﺫﺍ ﻳﻭﻓﺭ ﺩﻋﻡ ﻓﻲ ﻗﺑﻭﻝ ﺍﻟﻔﺭﺿﻳﺔ ﺍﻟﺭﺋﻳﺳﺔ ﺍﻻﻭﻟﻰ )ﺗﻭﺟﺩ ﻋﻼﻗﺔ ﺍﺭﺗﺑﺎﻁ ﺑﻳﻥ ﻣﺟﺎﻻﺕ‬
‫ﺇﻁﺎﺭ ﻋﻣﻝ ‪ COBIT5‬ﺗﻘﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ(‪.‬‬
‫ﺟﺩﻭﻝ )‪ (17‬ﻣﻌﺎﻣﻼﺕ ﺍﻻﺭﺗﺑﺎﻁ ﺑﻳﻥ ﻣﺟﺎﻻﺕ ﺇﻁﺎﺭ ﻋﻣﻝ ‪ COBIT5‬ﻭﺍﺑﻌﺎﺩ ﺗﻘﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ‬

‫‪COBIT5‬‬
‫ﺍﻟﻣﺭﺍﻗﺑﺔ‪،‬‬ ‫ﺍﻟﺑﻧﺎء‪،‬‬ ‫ﺍﻟﺗﻭﺍﻓﻖ‪،‬‬ ‫ﺍﻟﺗﻘﻳﻳﻡ‪،‬‬
‫ﺣﻭﻛﻣﺔ ﻭﺇﺩﺍﺭﺓ‬ ‫ﺍﻟﺗﻭﺻﻳﻝ‪،‬ﺍﻟﺧﺩ‬
‫ﺍﻟﺗﻘﻳﻳﻡ‬ ‫ﺍﻻﻣﺗﻼﻙ‬ ‫ﺍﻟﺗﺧﻁﻳﻁ‬ ‫ﺍﻟﺗﻭﺟﻳﺔ‬
‫ﺗﻛﻧﻠﻭﺟﻳﺎ‬ ‫ﻣﺔ ﻭﺍﻟﺩﻋﻡ‬
‫ﻭﺍﻟﻘﻳﺎﺱ‬ ‫ﻭﺍﻟﺗﻧﻔﻳﺫ‬ ‫ﻭﺍﻟﺗﻧﻅﻳﻡ‬ ‫ﻭﺍﻟﻣﺭﺍﻗﺑﺔ‬
‫ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬

‫**‪.837‬‬ ‫**‪.721‬‬ ‫**‪.863‬‬ ‫**‪.779‬‬ ‫**‪.815‬‬ ‫**‪.792‬‬ ‫ﺍﺑﻌﺎﺩ ﺗﻘﻧﻳﺎﺕ‬

‫‪.000‬‬ ‫‪.000‬‬ ‫‪.000‬‬ ‫‪.000‬‬ ‫‪.000‬‬ ‫‪.000‬‬ ‫ﻣﻛﻭﻧﺎﺕ ‪IT‬‬

‫‪25‬‬ ‫‪25‬‬ ‫‪25‬‬ ‫‪25‬‬ ‫‪25‬‬ ‫‪25‬‬

‫ﺍﻟﻣﺻﺩﺭ‪ :‬ﺇﻋﺩﺍﺩ ﺍﻟﺑﺎﺣﺙ ﺑﺎﻷﻓﺎﺩﺓ ﻣﻥ ﻣﺧﺭﺟﺎﺕ ﻧﻅﺎﻡ )‪(SPSS-19‬‬

‫ﺛﺎﻧﻳﺎ ً‪ :‬ﺗﺣﻠﻳﻝ ﻋﻼﻗﺎﺕ ﺍﻟﺗ ﺎﺛﻳﺭ ﺑ ﻳﻥ ﻣﺗﻐﻳ ﺭﺍﺕ ﺍﻟﺩﺭﺍﺳ ﺔ ‪ :‬ﺍﺩﻧ ﺎﻩ ﻋﻼﻗ ﺎﺕ ﺍﻟﺗ ﺎﺛﻳﺭ ﺍﻟﺑﺳ ﻳﻁ ﺑ ﻳﻥ ﻣﺗﻐﻳ ﺭ ﺍﺑﻌ ﺎﺩ ﺗﻘﻧﻳ ﺎﺕ ﺍﻟﺻ ﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛ ﺔ‬
‫ﻭﻣﺟﺎﻻﺕ ﺣﻭﻛﻣﺔ ﻭﺍﺩﺍﺭﺓ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪-:‬‬
‫‪ -١‬ﺗﺎﺛﻳﺭ ﻣﺟﺎﻻﺕ ﺣﻭﻛﻣﺔ ﻭﺍﺩﺍﺭﺓ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻓﻲ ﺗﻘﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ‪:‬‬
‫ﻳﺑﻳﻥ ﺍﻟﺟﺩﻭﻝ )‪ (18‬ﻭﺟﻭﺩ ﻋﻼﻗﺔ ﺗﺎﺛﻳﺭ ﺫﺍﺕ ﺩﻻﻟﺔ ﻣﻌﻧﻭﻳﺔ ﺍﺣﺻﺎﺋﻳﺎ ً ﻟـﻛﻝ ﻣﺟﺎﻝ ﻣﻥ ﻣﺟﺎﻻﺕ ﺣﻭﻛﻣﺔ ﻭﺍﺩﺍﺭﺓ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ‬
‫ﺍﻟﻣﻌﻠﻭﻣﺎﺕ )ﺍﻟﺗﻘﻳﻳﻡ‪ ،‬ﺍﻟﺗﻭﺟﻳﺔ ﻭﺍﻟﻣﺭﺍﻗﺑﺔ( )ﺍﻟﺗﻭﺍﻓﻖ‪ ،‬ﺍﻟﺗﺧﻁﻳﻁ ﻭﺍﻟﺗﻧﻅﻳﻡ( )ﺍﻟﺑﻧﺎء‪ ،‬ﺍﻻﻣﺗﻼﻙ ﻭﺍﻟﺗﻧﻔﻳﺫ( )ﺍﻟﺗﻭﺻﻳﻝ‪ ،‬ﺍﻟﺧﺩﻣﺔ ﻭﺍﻟﺩﻋﻡ(‬
‫)ﺍﻟﻣﺭﺍﻗﺑﺔ‪ ،‬ﺍﻟﺗﻘﻳﻳﻡ ﻭﺍﻟﻘﻳﺎﺱ( ﻓﻲ ﻣﺗﻐﻳﺭ ﺍﺑﻌﺎﺩ ﺗﻘﻧﻳﺎﺕ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻋﻧﺩ ﻣﺳﺗﻭﻯ ﺍﻟﻣﻌﻧﻭﻳﺔ )‪ ،(0.01‬ﺍﺫ ﺍﻥ ﻗﻳﻣﺔ ﺍﺧﺗﺑﺎﺭ‬
‫)‪ (F‬ﺍﻟﻣﺣﺳﻭﺑﺔ ﻟﻛﻝ ﻣﻥ )ﺍﻟﺗﻘﻳﻳﻡ‪ ،‬ﺍﻟﺗﻭﺟﻳﺔ ﻭﺍﻟﻣﺭﺍﻗﺑﺔ( )ﺍﻟﺗﻭﺍﻓﻖ‪ ،‬ﺍﻟﺗﺧﻁﻳﻁ ﻭﺍﻟﺗﻧﻅﻳﻡ( )ﺍﻟﺑﻧﺎء‪ ،‬ﺍﻻﻣﺗﻼﻙ ﻭﺍﻟﺗﻧﻔﻳﺫ( )ﺍﻟﺗﻭﺻﻳﻝ‪،‬‬
‫ﺍﻟﺧﺩﻣﺔ ﻭﺍﻟﺩﻋﻡ( )ﺍﻟﻣﺭﺍﻗﺑﺔ‪ ،‬ﺍﻟﺗﻘﻳﻳﻡ ﻭﺍﻟﻘﻳﺎﺱ( ﻗﺩ ﺑﻠﻐﺕ )‪)،( 67.041 )،( 35.527 )،( 45.499 )،( 38.747‬‬
‫‪ (24.905‬ﺑﻣﻌﻧﻭﻳﺔ )‪ (0.000 )،( 0.000 )،( 0.000 )،( 0.000 )،( 0.000‬ﻋﻠﻰ ﺍﻟﺗﺭﺗﻳﺏ ﻭﻫﻲ ﺍﻗﻝ ﻣﻥ ﻣﺳﺗﻭﻯ‬

‫ﺻﻔﺤﺔ ‪313‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫ﺍﻟﻣﻌﻧﻭﻳﺔ )‪ (0.01‬ﻭﻫﺫﺍ ﻳﻭﻓﺭ ﺩﻋﻡ ﻓﻲ ﻗﺑﻭﻝ ﺍﻟﻔﺭﺿﻳﺔ ﺍﻟﺭﺋﻳﺳﺔ ﺍﻻﻭﻟﻰ )ﺗﻭﺟﺩ ﻋﻼﻗﺔ ﺍﺭﺗﺑﺎﻁ ﺑﻳﻥ ﻣﺟﺎﻻﺕ ﺇﻁﺎﺭ ﻋﻣﻝ ‪COBIT5‬‬
‫ﻭﺗﻘﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ‪.‬‬
‫ﺟﺩﻭﻝ )‪ (18‬ﺗﺎﺛﻳﺭ ﻣﺟﺎﻻﺕ ﺇﻁﺎﺭ ﻋﻣﻝ ‪ COBIT5‬ﻓﻲ ﺍﺑﻌﺎﺩ ﺗﻘﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ )ﻛﻔﺎءﺓ ﻣﻛﻭﻧﺎﺕ‪(IT‬‬

‫ﺍﻟﻣﺗﻐﻳﺭ ﺍﻟﺗﺎﺑﻊ‪:‬ﺍﺑﻌﺎﺩ ﺗﻘﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ‬

‫‪R‬‬ ‫ﺍﺧﺗﺑﺎﺭ‬ ‫ﺍﺧﺗﺑﺎﺭ‬ ‫ﺍﻟﺣﺩ‬

‫‪Sig.‬‬ ‫‪F‬‬ ‫‪Sig.‬‬ ‫‪b1‬‬ ‫‪Sig.‬‬ ‫ﺍﻟﻣﺗﻐﻳﺭ ﺍﻟﺗﻔﺳﻳﺭﻱ‬
‫‪Square‬‬ ‫‪t‬‬ ‫‪t‬‬ ‫ﺍﻟﺛﺎﺑﺕ‬

‫‪.00‬‬ ‫‪38.74‬‬ ‫‪.00‬‬ ‫‪6.22‬‬ ‫‪.85‬‬ ‫‪2.03‬‬ ‫ﺍﻟﻣﺟﺎﻝ ﺍﻻﻭﻝ‬

‫‪.628‬‬ ‫‪.054‬‬ ‫‪.885‬‬
‫‪0‬‬ ‫‪7‬‬ ‫‪0‬‬ ‫‪5‬‬ ‫‪1‬‬ ‫‪0‬‬ ‫ﺍﻟﺗﻘﻳﻳﻡ‪ ،‬ﺍﻟﺗﻭﺟﻳﺔ ﻭﺍﻟﻣﺭﺍﻗﺑﺔ‬

‫‪.00‬‬ ‫‪45.49‬‬ ‫‪.00‬‬ ‫‪6.74‬‬ ‫‪.74‬‬ ‫‪3.29‬‬ ‫‪1.18‬‬ ‫ﺍﻟﻣﺟﺎﻝ ﺍﻟﺛﺎﻧﻲ‬

‫‪.664‬‬ ‫‪.003‬‬
‫‪0‬‬ ‫‪9‬‬ ‫‪0‬‬ ‫‪5‬‬ ‫‪5‬‬ ‫‪2‬‬ ‫‪5‬‬ ‫ﺍﻟﺗﻭﺍﻓﻖ‪ ،‬ﺍﻟﺗﺧﻁﻳﻁ ﻭﺍﻟﺗﻧﻅﻳﻡ‬

‫‪.00‬‬ ‫‪35.52‬‬ ‫‪.00‬‬ ‫‪5.96‬‬ ‫‪.64‬‬ ‫‪4.22‬‬ ‫‪1.50‬‬ ‫ﺍﻟﻣﺟﺎﻝ ﺍﻟﺛﺎﻟﺙ‬

‫‪.607‬‬ ‫‪.000‬‬
‫‪0‬‬ ‫‪7‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪7‬‬ ‫‪9‬‬ ‫‪1‬‬ ‫ﺍﻟﺑﻧﺎء‪ ،‬ﺍﻻﻣﺗﻼﻙ ﻭﺍﻟﺗﻧﻔﻳﺫ‬

‫‪.00‬‬ ‫‪67.04‬‬ ‫‪.00‬‬ ‫‪8.18‬‬ ‫‪.72‬‬ ‫‪4.00‬‬ ‫‪1.18‬‬ ‫ﺍﻟﻣﺟﺎﻝ ﺍﻟﺭﺍﺑﻊ‬

‫‪.745‬‬ ‫‪.001‬‬
‫‪0‬‬ ‫‪1‬‬ ‫‪0‬‬ ‫‪8‬‬ ‫‪5‬‬ ‫‪3‬‬ ‫‪9‬‬ ‫ﺍﻟﺗﻭﺻﻳﻝ‪ ،‬ﺍﻟﺧﺩﻣﺎﺕ ﻭﺍﻟﺩﻋﻡ‬

‫‪.00‬‬ ‫‪24.90‬‬ ‫‪.00‬‬ ‫‪4.99‬‬ ‫‪.62‬‬ ‫‪3.79‬‬ ‫‪1.55‬‬ ‫ﺍﻟﻣﺟﺎﻝ ﺍﻟﺧﺎﻣﺱ‬

‫‪.520‬‬ ‫‪.001‬‬
‫‪0‬‬ ‫‪5‬‬ ‫‪0‬‬ ‫‪1‬‬ ‫‪4‬‬ ‫‪6‬‬ ‫‪8‬‬ ‫ﺍﻟﻣﺭﺍﻗﺑﺔ‪ ،‬ﺍﻟﺗﻘﻳﻳﻡ ﻭﺍﻟﻘﻳﺎﺱ‬

‫ﺍﻟﻣﺻﺩﺭ‪ :‬ﺇﻋﺩﺍﺩ ﺍﻟﺑﺎﺣﺙ ﺑﺎﻷﻓﺎﺩﺓ ﻣﻥ ﻣﺧﺭﺟﺎﺕ ﻧﻅﺎﻡ )‪(SPSS-19‬‬

‫ﻛﻣﺎ ﻭﻳﺷﻳﺭ ﺍﻟﺟﺩﻭﻝ ﺍﻋﻼﻩ ﻣﻥ ﺧﻼ ﻗﻳﻡ ﻣﻌﺎﻣﻝ ﺍﻟﺗﺣﺩﻳﺩ )‪ ( R2‬ﺍﻟﻰ ﺍﻥ ﻣﺟﺎﻻﺕ ﺣﻭﻛﻣﺔ ﻭﺍﺩﺍﺭﺓ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ )ﺍﻟﺗﻘﻳﻳﻡ‪ ،‬ﺍﻟﺗﻭﺟﻳﻪ‬
‫ﻭﺍﻟﻣﺭﺍﻗﺑﺔ – ﺍﻟﺗﻭﺍﻓﻖ‪ ،‬ﺍﻟﺗﺧﻁﻳﻁ ﻭﺍﻟﺗﻧﻅﻳﻡ – ﺍﻟﺑﻧﺎء‪ ،‬ﺍﻻﻣﺗﻼﻙ ﻭﺍﻟﺗﻧﻔﻳﺫ– ﺍﻟﺗﻭﺻﻳﻝ‪ ،‬ﺍﻟﺧﺩﻣﺔ ﺍﻟﺩﻋﻡ– ﻭﺍﻟﻣﺭﺍﻗﺑﺔ‪ ،‬ﺍﻟﺗﻘﻳﻳﻡ ﻭﺍﻟﻘﻳﺎﺱ(‬
‫ﺗﺳﺎﻫﻡ ﻓﻲ ﺗﻔﺳﻳﺭ)‪ (%52 )،( %75)،( %61)،(%66) ،(%63‬ﻋﻠﻰ ﺍﻟﺗﺭﺗﻳﺏ ﻣﻥ ﺍﻟﺗﻐﻳﺭ ﺍﻟﺣﺎﺻﻝ ﻓﻲ ﺗﻘﻧﻳﺎﺕ ﻣﻛﻭﻧﺎﺕ‬
‫ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﻣﺎ ﺗﺑﻘﻰ ﻣﻥ ﺍﻟﻧﺳﺏ )‪ (%48)،(%25 )،(%39 )،(%34 )،(%37‬ﻋﻠﻰ ﺍﻟﺗﺭﺗﻳﺏ ﻳﻌﻭﺩ ﺍﻟﻰ ﺗﺩﺧﻝ‬
‫ﻋﻭﺍﻣﻝ ﺍﺧﺭﻯ ﻏﻳﺭ ﺩﺍﺧﻠﺔ ﻓﻲ ﺍﻟﻧﻣﻭﺫﺝ ﺍﻻﺣﺻﺎﺋﻲ‪.‬‬
‫ﻭﻣﻥ ﺧﻼﻝ ﺍﻟﺟﺩﻭﻝ )‪ (18‬ﺍﻳﺿﺎ ً ﻧﻼﺣﻅ ﺑﺎﻥ ﻗﻳﻣﺔ ﺍﻟﺣﺩ ﺍﻟﺛﺎﺑﺕ ﻟﻣﺟﺎﻝ )ﺍﻟﺗﻘﻳﻳﻡ‪ ،‬ﺍﻟﺗﻭﺟﻳﻪ ﻭﺍﻟﻣﺭﺍﻗﺑﺔ( ﻗﺩ ﺑﻠﻐﺕ )‪ (0.885‬ﻭﻫﻲ ﻏﻳﺭ‬
‫ﻣﻌﻧﻭﻳﺔ ﺍﺣﺻﺎﺋﻳﺎً‪ ،‬ﺍﺫ ﺑﻠﻐﺕ ﻗﻳﻣﺔ ‪ t‬ﺍﻟﻣﺣﺳﻭﺑﺔ ﻟﻬﺎ )‪ (2.030‬ﺑﻣﻌﻧﻭﻳﺔ )‪ (0. 054‬ﻭﻫﻲ ﺍﻛﺑﺭ ﻣﻥ ﻣﺳﺗﻭﻯ ﺍﻟﻣﻌﻧﻭﻳﺔ )‪ ،(%5‬ﻓﻲ‬
‫ﺣﻳﻥ ﺍﻥ ﻗﻳﻡ ﺍﻟﺣﺩ ﺍﻟﺛﺎﺑﺕ ﻟﻣﺟﺎﻻﺕ )ﺍﻟﺗﻘﻳﻳﻡ‪ ،‬ﺍﻟﺗﻭﺟﻳﻪ ﻭﺍﻟﻣﺭﺍﻗﺑﺔ( )ﺍﻟﺗﻭﺍﻓﻖ‪ ،‬ﺍﻟﺗﺧﻁﻳﻁ ﻭﺍﻟﺗﻧﻅﻳﻡ( )ﺍﻟﺑﻧﺎء‪ ،‬ﺍﻻﻣﺗﻼﻙ ﻭﺍﻟﺗﻧﻔﻳﺫ(‬
‫)ﺍﻟﺗﻭﺻﻳﻝ‪ ،‬ﺍﻟﺧﺩﻣﺔ ﺍﻟﺩﻋﻡ( )ﻭﺍﻟﻣﺭﺍﻗﺑﺔ‪ ،‬ﺍﻟﺗﻘﻳﻳﻡ ﻭﺍﻟﻘﻳﺎﺱ( ﻗﺩ ﺑﻠﻐﺕ )‪ ،(1.558)،(1.189) ،(1.501) ،(1.185‬ﻭﻫﻲ ﻣﻌﻧﻭﻳﺔ‬
‫)‪(3.796 )،(4.003 )،(4.229‬‬ ‫ﺍﺣﺻﺎﺋﻳﺎ ً ﻋﻧﺩ ﺍﻟﻣﺳﺗﻭﻯ )‪ ،(%1‬ﺍﺫ ﺑﻠﻐﺕ ﻗﻳﻣﺔ ‪ t‬ﺍﻟﻣﺣﺳﻭﺑﺔ ﻟﻬﺎ )‪،(3.292‬‬
‫ﺑﻣﻌﻧﻭﻳﺔ )‪ (0.001 ،0.001 ،0.000 ،0.003‬ﻋﻠﻰ ﺍﻟﺗﺭﺗﻳﺏ ﻭﻫﻲ ﺍﺻﻐﺭ ﻣﻥ ﻣﺳﺗﻭﻯ ﺍﻟﻣﻌﻧﻭﻳﺔ )‪ ،(%1‬ﺑﻣﻌﻧﻰ ﻋﻧﺩﻣﺎ ﻳﻛﻭﻥ ﺍﻱ‬
‫ﻣﺟﺎﻝ ﻣﻥ ﻣﺟﺎﻻﺕ ﻣﺳﺗﻭﻯ ﺗﻁﺑﻳﻖ ﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻭﻓﻖ ﺍﻁﺎﺭ ﻋﻣﻝ ‪ COBIT5‬ﻣﺳﺎﻭ ﻟﻠﺻﻔﺭ‪ ،‬ﺃﻣﺎ ﻗﻳﻡ ﺍﻟﻣﻳﻝ ﺍﻟﺣﺩﻱ ﻟﻛﻝ ﻣﺟﺎﻝ‬

‫ﺻﻔﺤﺔ ‪314‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ ‪ COBIT5‬ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬

‫)ﺍﻟﺗﻘﻳﻳﻡ‪ ،‬ﺍﻟﺗﻭﺟﻳﻪ ﻭﺍﻟﻣﺭﺍﻗﺑﺔ( )ﺍﻟﺗﻭﺍﻓﻖ‪ ،‬ﺍﻟﺗﺧﻁﻳﻁ ﻭﺍﻟﺗﻧﻅﻳﻡ( )ﺍﻟﺑﻧﺎء‪ ،‬ﺍﻻﻣﺗﻼﻙ ﻭﺍﻟﺗﻧﻔﻳﺫ( )ﺍﻟﺗﻭﺻﻳﻝ‪ ،‬ﺍﻟﺧﺩﻣﺔ ﺍﻟﺩﻋﻡ( )ﻭﺍﻟﻣﺭﺍﻗﺑﺔ‪،‬‬
‫ﺍﻟﺗﻘﻳﻳﻡ ﻭﺍﻟﻘﻳﺎﺱ( ﻓﻘﺩ ﺑﻠﻐﺕ ) ‪ (0.624 )،(0.725 )،(0.647) ،(0.745) ،(0.851‬ﻋﻠﻰ ﺍﻟﺗﺭﺗﻳﺏ ﻭﻫﻲ ﻣﻌﻧﻭﻳﺔ ﺍﺣﺻﺎﺋﻳﺎ ً ﻋﻧﺩ‬
‫ﺍﻟﻣﺳﺗﻭﻯ )‪ ،(%1‬ﺍﺫ ﺑﻠﻐﺕ ﻗﻳﻣﺔ ‪ t‬ﺍﻟﻣﺣﺳﻭﺑﺔ ﻟﻬﺎ )‪ (4.991 )،(8.188 )،(5.960 )،(6.745 )،(6.225‬ﺑﻣﻌﻧﻭﻳﺔ‬
‫)‪ (0.000 )،(0.000 )،(0.000)،(0.000)،(0.000‬ﻋﻠﻰ ﺍﻟﺗﺭﺗﻳﺏ ﻭﻫﻲ ﺍﻗﻝ ﻣﻥ ﻣﺳﺗﻭﻯ ﺍﻟﻣﻌﻧﻭﻳﺔ )‪ ، (%1‬ﻭ ﻳﺗﺿﺢ ﻣﻥ‬
‫ﺧﻼﻝ ﻗﻳﻡ ﻣﻌﺎﻣﻝ ﺍﻟﻣﻳﻝ ﺍﻟﺣﺩﻱ )‪ (β‬ﺑﺎﻥ ﺯﻳﺎﺩﺓ ﺍﻱ ﻣﺟﺎﻝ ﻣﻥ ﻣﺳﺗﻭﻯ ﺗﻁﺑﻳﻖ ﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻭﻓﻖ ﺍﻁﺎﺭ ﻋﻣﻝ ‪) COBIT5‬ﺍﻟﺗﻘﻳﻳﻡ‪،‬‬
‫ﺍﻟﺗﻭﺟﻳﻪ ﻭﺍﻟﻣﺭﺍﻗﺑﺔ( )ﺍﻟﺗﻭﺍﻓﻖ‪ ،‬ﺍﻟﺗﺧﻁﻳﻁ ﻭﺍﻟﺗﻧﻅﻳﻡ( )ﺍﻟﺑﻧﺎء‪ ،‬ﺍﻻﻣﺗﻼﻙ ﻭﺍﻟﺗﻧﻔﻳﺫ( )ﺍﻟﺗﻭﺻﻳﻝ‪ ،‬ﺍﻟﺧﺩﻣﺔ ﺍﻟﺩﻋﻡ( )ﻭﺍﻟﻣﺭﺍﻗﺑﺔ‪ ،‬ﺍﻟﺗﻘﻳﻳﻡ‬
‫ﻭﺍﻟﻘﻳﺎﺱ( ﺑﻣﻘﺩﺍﺭ ﻭﺣﺩﺓ ﻭﺍﺣﺩﺓ ﺳﻳﺅﺩﻱ ﺇﻟﻰ ﺯﻳﺎﺩﺓ ﻓﻲ )ﺗﻘﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ ﻓﻲ ﺍﻟﻣﺻﺎﺭﻑ ﺍﻟﻌﺭﺍﻗﻳﺔ ﺍﻟﺧﺎﺻﺔ( ﻣﻘﺩﺍﺭﻫﺎ‬
‫)‪ (0.624 )،(0.725) ،(0.647) ،( 0.745 )،(0.851‬ﻋﻠﻰ ﺍﻟﺗﺭﺗﻳﺏ‬

‫ﺍﻻﺳﺗﻧﺗﺎﺟﺎﺕ ﻭﺍﻟﺗﻭﺻﻳﺎﺕ‬
‫ﺃﻭﻻ‪ :‬ﺍﻻﺳﺗﻧﺗﺎﺟﺎﺕ‬

‫‪ -١‬ﺍﻥ ﺑﻳﺋﺔ ﺍﻟﻣﺻﺭﻑ ﺗﺗﺳﻡ ﻓﻳﻬﺎ ﺍﻟﻣﺳﺗﺟﺩﺍﺕ ﻭﺗﻌﺯﺯﻫﺎ ﺍﻟﺗﻐﻳﻳﺭﺍﺕ ﺍﻟﻣﺳﺗﺗﻣﺭ ﻟﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﺍﻻﺗﺻﺎﻻﺕ‪ ،‬ﺟﻣﻳﻌﻬﺎ‬
‫ﺗﺷﻛﻝ ﺗﺣﺩﻱ ﻳﻭﺍﺟﻬﻪ ﻣﺗﺧﺫﻭﺍ ﺍﻟﻘﺭﺍﺭ‪.‬‬

‫‪ -٢‬ﻟﻡ ﺗﻌﺩ ﺗﻘﻧﻳﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻭﻅﻳﻔﺔ ﺩﻋﻡ ﺩﺍﺧﻝ ﺍﻟﻣﺻﺎﺭﻑ‪ ،‬ﺑﻝ ﺍﺻﺑﺣﺕ ﻋﺎﻣﻝ ﺗﻣﻛﻳﻥ ﺍﺳﺎﺳﻲ ﻷﺳﺗﺭﺍﺗﻳﺟﻳﺎﺕ‬
‫ﺍﻻﻋﻣﺎﻝ ﻭﺗﻁﻭﺭ ﺍﻟﻧﻅﻡ ﺍﻟﻣﺎﻟﻳﺔ‪ ،‬ﻭﺍﻟﺗﺣﺩﻱ ﺍﻟﻣﺗﻣﺛﻝ ﺑﺗﻠﺑﻳﺔ ﺍﺣﺗﻳﺎﺟﺎﺕ ﺍﺻﺣﺎﺏ ﺍﻟﻣﺻﻠﺣﺔ ﻭﺍﻟﺯﺑﺎﺋﻥ‪ ،‬ﺑﺗﻭﻓﻳﺭ ﺍﻟﺧﺩﻣﺎﺕ‬
‫ﺑﺄﻧﺳﺏ ﻭﺍﻓﺿﻝ ﺍﻟﻣﻣﺎﺭﺳﺎﺕ ﺍﻟﺗﻘﻧﻳﺔ‪ ،‬ﺩﻋﺕ ﺍﻟﺣﺎﺟﺔ ﺍﻟﻰ ﺍﻋﺗﻣﺎﺩ ﺍﻁﺎﺭ ‪ COBIT5‬ﺑﻣﺟﺎﻻﺗﻪ ﻭﺍﻫﺩﺍﻓﺔ ﻭﺍﻧﺷﻁﺗﺔ ﺍﻟﻣﺧﺗﻠﻔﺔ‪.‬‬
‫‪ -٣‬ﺗﻡ ﺑﻧﺎء ﺍﻹﺻﺩﺍﺭ ﺍﻟﺧﺎﻣﺱ ﺍﻟﺣﺎﻟﻲ ﻣﻥ ‪ COBIT5‬ﻋﻠﻰ ﺧﻣﺳﺔ ﻣﺑﺎﺩﻯء ﺃﺳﺎﺳﻳﺔ ﻟﻠﺣﻭﻛﻣﺔ ﻭﺇﺩﺍﺭﺓ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬
‫)ﺗﻠﺑﻳﺔ ﺍﺣﺗﻳﺎﺟﺎﺕ ﺍﺻﺣﺎﺏ ﺍﻟﻣﺻﻠﺣﺔ ‪ ،‬ﺗﻐﻁﻳﺔ ﺍﻟﻣﺻﺎﺭﻑ ﻣﻥ ﺍﻟﻧﻬﺎﻳﺔ ﻟﻠﻧﻬﺎﻳﺔ ‪ ،‬ﺗﻁﺑﻳﻖ ﺇﻁﺎﺭ ﻋﻣﻝ ﻭﺍﺣﺩ ﻣﺗﻛﺎﻣﻝ ‪ ،‬ﺗﻣﻛﻳﻥ‬
‫ﻧﻬﺞ ﺷﺎﻣﻝ ‪ ،‬ﻓﺻﻝ ﺍﻟﺣﻭﻛﻣﺔ ﻋﻥ ﺍﻹﺩﺍﺭﺓ(‪.‬‬

‫‪ -٤‬ﺃﻅﻬﺭﺕ ﻧﺗﺎﺋﺞ ﺍﻟﺗﺣﻠﻳﻝ ﺍﻹﺣﺻﺎﺋﻲ ﻟﻠﺑﺣﺙ ﺣﻭﻝ ﺃﺑﻌﺎﺩ ﺗﻘﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ ‪ ،‬ﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﻣﺳﺗﻭﻯ ﺗﻁﺑﻳﻖ ﻣﻛﻭﻧﺎﺕ‬
‫ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ‪ ،‬ﺑﺎﻥ ﻫﻧﺎﻙ ﺗﻘﺩﻳﺭ ﺑﻣﺳﺗﻭﻯ ﺃﻋﻠﻰ ﻣﻥ ﺍﻟﻭﺳﻁ ﺍﻟﺣﺳﺎﺑﻲ ﺍﻟﻣﻌﻳﺎﺭﻱ )‪ (3‬ﻣﻣﺎ ﻳﺩﻝ َ‬
‫ﺇﻥ ﺍﻟﻣﺻﺎﺭﻑ‬
‫ﺍﻟﻌﺭﺍﻗﻳﺔ ﺍﻟﻣﺳﺎﻫﻣﺔ ﺍﻟﺧﺎﺻﺔ ﻣﺣﻝ ﺍﻟﺩﺭﺍﺳﺔ ﺗﻁﺑﻖ ﻭﺑﺷﻛﻝ ﻛﺑﻳﺭ ﻟﺗﻘﻧﻳﺎﺕ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‪.‬‬
‫‪ COBIT5‬ﺇﻁﺎﺭﺍ ً ﻟﻠﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻳﺗﻧﺎﻣﻰ ﺍﻹﻁﺎﺭ ﻟﻳﻛﻭﻥ ﻗﺎﺑﻼً ﻟﻠﻁﺑﻳﻖ ﻋﺎﻟﻣﻳﺎ ً ﻟﻣﻌﺎﻟﺟﺔ ﻗﺿﺎﻳﺎ ﺣﻭﻛﻣﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ‬ ‫‪-٥‬‬
‫ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺍﻟﺣﺎﻟﻳﺔ ﺧﺎﺻﺔ ﻓﻳﻣﺎ ﻳﺗﻌﻠﻖ ﺑﺈﺩﺍﺭﺓ ﺍﻟﻣﺅﺳﺳﺎﺕ ﺍﻟﻣﺻﺭﻓﻳﺔ‪ ،‬ﻟﺗﻘﻳﻳﻡ ﺣﺎﻟﺔ ﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻭﺇﺩﺍﺭﺓ ﺍﻟﻣﺧﺎﻁﺭ‬
‫ﺍﻟﻣﺭﺗﺑﻁﺔ ﺑﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬

‫ﺛﺎﻧﻳﺎ‪ :‬ﺍﻟﺗﻭﺻﻳﺎﺕ‬
‫‪ -١‬ﺿﺭﻭﺭﺓ ﺃﻫﺗﻣﺎﻡ ﺇﺩﺍﺭﺓ ﺍﻟﻣﺻﺎﺭﻑ ﺑﺎﻟﻣﺗﺎﺑﻌﺔ ﻭﺍﻻﺷﺭﺍﻑ ﻣﻥ ﺍﺟﻝ ﺍﻟﺗﺄﻛﺩ ﻣﻥ ﺃﻥ ﺍﻟﺭﻗﺎﺑﺔ ﺗﻧﻔﺫ ﺑﺷﻛﻝ ﺳﻠﻳﻡ ﻭﺗﺣﻘﻖ ﺍﻫﺩﺍﻓﻬﺎ‪.‬‬
‫‪ -٢‬ﻋﻠﻰ ﺇﺩﺍﺭﺓ ﺍﻟﻣﺻﺎﺭﻑ ﺍﻷﻫﺗﻣﺎﻡ ﺑﻣﺟﺎﻝ ﺍﻟﺭﻗﺎﺑﺔ ﺍﻟﺩﺍﺧﻠﻳﺔ ﻟﻣﻭﺍﺟﻬﺔ ﺍﻟﻣﺧﺎﻁﺭ‪ ،‬ﻭﺍﻟﺗﻲ ﺗﺯﺩﺍﺩ ﺑﺯﻳﺎﺩﺓ ﺍﻻﻋﺗﻣﺎﺩ ﻋﻠﻰ ﺗﻘﻧﻳﺎﺕ‬
‫ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ‬

‫ﺻﻔﺤﺔ ‪315‬‬ ‫ﻣﺟﻠﺔ ﺍﻟﺩﻧﺎﻧﻳﺭ ) ﺍﻟﻌﺩﺩ‪(٢٤‬‬

 ‫ ﻓﻲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺼﻴﺮﻓﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻟﻤﺴﺎﻫﻤﺔ ﺍﻟﺨﺎﺻﺔ‬COBIT5 ‫ﺗﺎﺛﻴﺮ ﺗﻄﺒﻴﻖ ﻋﻤﻞ‬

‫( ﻳﺳﺎﻋﺩ ﺍﻟﻣﺻﺎﺭﻑ ﻓﻲ ﺗﻭﻓﻳﺭ ﻣﺳﺗﻭﻯ ﺟﻳﺩ ﻣﻥ ﺍﻻﻣﺎﻥ ﻭﺣﻣﺎﻳﺔ ﺍﻻﺻﻭﻝ ﻭﺍﺭﺷﺎﺩ‬COBIT5) ‫ ﺃﺗﺑﺎﻉ ﻭﺍﻟﻌﻣﻝ ﺑﺈﻁﺎﺭ‬-٣
.‫ﻭﺍﺭﺷﺎﺩ ﺍﻟﻣﺩﻗﻘﻳﻥ ﻟﺗﻭﺛﻳﻖ ﻭﺗﻌﺯﻳﺯ ﺍﺭﺍﺋﻬﻡ ﺑﺗﻘﺩﻳﻡ ﺍﻟﻣﺷﻭﺭﻩ ﻟﻺﺩﺍﺭﺓ ﺣﻭﻝ ﺍﻟﻧﻅﺎﻡ ﺍﻟﺭﻗﺎﺑﻲ‬
.‫ ﺍﺧﺿﺎﻉ ﺗﻘﻧﻳﺎﺕ ﺍﻟﺻﻳﺭﻓﺔ ﺍﻟﺣﺩﻳﺛﺔ ﻟﻠﺗﻁﻭﻳﺭ ﻭﺗﺣﺩﻳﺙ ﺍﻟﻣﺳﺗﻣﺭﻳﻥ‬-٤
‫ ﻧﺗﻳﺟﺔ ﺍﻟﺗﻐﻳﻳﺭ‬،‫ ﺃﻟﺗﺯﺍﻡ ﻭﺗﺑﻧﻲ ﺍﺩﺍﺭﺍﺕ ﺍﻟﻣﺻﺎﺭﻑ ﺣﻭﻛﻣﺔ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﻟﺗﻠﺑﻳﺔ ﺍﺣﺗﻳﺎﺟﺎﺕ ﺍﺻﺣﺎﺏ ﺍﻟﻣﺻﻠﺣﺔ‬-٥
‫ﺍﻻﺳﺗﺗﺭﺍﺗﻳﺟﻲ ﻭﺗﻌﻘﺩ ﺑﻳﺋﺔ ﺍﻻﻋﻣﺎﻝ ﻭﺍﻟﻬﻳﺎﻛﻝ ﺍﻟﺗﻧﻅﻳﻣﻳﺔ‬
‫ ﻭﺗﺣﻘﻳﻖ ﺍﻫﺩﺍﻑ ﺗﻛﻧﻭﻟﻭﺟﻳﺎ ﺍﻟﻣﻌﻠﻭﻣﺎﺕ ﺑﻣﺎ ﻳﺗﻭﺍءﻡ ﻣﻊ ﺍﻷﻫﺩﺍﻑ‬،‫ ﺗﺣﺩﻳﺩ ﺍﻟﻣﺟﺎﻻﺕ ﺍﻟﺗﻲ ﺑﺣﺎﺟﺔ ﺇﻟﻰ ﺗﺣﺳﻳﻥ ﻭﻋﻧﺎﻳﺔ‬-٦
. ‫ﺍﻹﺳﺗﺭﺍﺗﻳﺟﻳﺔ ﻟﻠﻣﺻﺭﻑ‬

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