The impact of using information technology in improving the quality of the internal control system according to the COSO framework in Islamic banks in the Republic of Yemen

Abstract

This study aimed to know the impact of using information technology in improving the quality of the internal control system according to the framework of (COSO- Committee of Sponsoring Organizations) in Islamic banks operating in the capital Sana'a.

The main problem of the study was to search for the impact achieved by using information technology in its dimensions (software, hardware and equipment, communication networks, databases) in improving the quality of the internal control system according to the framework of (COSO) in Yemeni Islamic banks.

The study sample also included employees in the internal audit department in Yemeni Islamic banks, where (132) forms were distributed, of which (106) forms were retrieved.

After analyzing the study data - and testing its hypotheses - the result of the study was positive for the dimensions of hardware and equipment and databases, as there was an impact to improve the quality of the internal control system according to the framework of (COSO), and the result of the study was not positive for the dimensions of software