The impact of information technology governance according to the COBIT on performance

Abstract

This study aims to explore the relationship between the performance of banks and the governance of information technology as outlined by control objectives for information and related technologies (COBIT) standards. A survey questionnaire method was used to collect data, guided by a specific model to address the research objectives. Participants included employees from the Central Bank of Sudan and various commercial banks. Out of 280 distributed surveys, 240 were successfully returned and analyzed using the SPSS software to assess both measurement and structural models. The analysis revealed a positive and significant link between bank performance and several aspects: acquisition and implementation, support and delivery, monitoring and evaluation, and planning and organizing. This research contributes to the existing literature by specifically examining the performance of banks and information technology governance in the Middle Eastern context through COBIT, marking it as a distinctive empirical study in this field.