The Impact of Applying IT Governance According to the COBIT Framework and Its Role in Enhancing the Effectiveness of the Internal Control System: An Analytical Study of a Sample of Companies Listed in the Iraq Stock Exchange

The study mainly aims to identify the governance of information technology (COBIT) and determine whether there is a possibility to apply information technology governance according to the COBIT framework in companies listed on the Iraqi Stock Exchange and to find out the extent of its impact on enhancing and improving the effectiveness of internal control and for the purpose of achieving these goals.  From the total community. The necessary data were obtained to test the hypotheses using the survey method to collect data through two indicators, the first for governance based on COBIT processes and the other included elements to enable the effectiveness of internal control, where then the use of the descriptive-analytical method and the use of statistical methods to analyze correlation and regression, and from the conclusions of the study were companies. Information technology governance is an integral part of corporate governance and therefore it helps in supporting their electronic operations effectively, which is reflected in the financial reporting processes of economic institutions, and there is a great impact of IT governance in improving the effectiveness of internal control, and the study recommended the need to adopt the COBIT framework according to the latest developments such as the COBIT 2019 framework, which includes additional processes in a way that ensures the governance of the organization from the beginning to the end in a way that contributes to enhancing and developing the work of internal control in the Economic Units