The Extent of Adherence to the Principles of Information Technology Governance According to the COBIT 2019 Framework

The study addressed the extent to which the Executive and Management Authority of the Great Man-Made River Project، Benghazi Branch، adheres to the principles of Information Technology Governance in accordance with the “COBIT 2019» framework، considering that the Executive and Management Authority of the Great Man-Made River Project has a unique and highly significant nature، as it is relied upon to resolve the issue of the scarcity of potable water throughout Libya. Therefore، the study sought to ascertain the extent of the Authority›s interest in technological developments and the adoption of specialized frameworks in light of the principles of Information Technology Governance; in order to provide flexibility in operations and activities and to keep pace with ongoing developments. To achieve this، a mixed-method approach was employed، relying on questionnaires and personal interviews with accountants، auditors، and IT specialists to reach the study›s objectives. The main findings of the study indicated that participants agreed on adherence to most of the statements of the five domains of the “COBIT 2019» framework، in addition to an interest in applying technology، albeit without a general framework to regulate it. Despite the efforts exerted by the Authority، the move towards complete and proper adoption of governance and Information Technology Governance remains in its early stages. The study recommended emphasizing the adoption of a comprehensive strategy for the proper implementation of governance، monitoring the regulatory frameworks for Information Technology، and working towards their application.