The Impact of Using Information Technology Governance COBIT5 in Reducing Banking Credit Risk in Islamic Banks - Case Study of Islamic International Arab Bank

The study aims to show the impact of using the Information Governance Technology (COBIT5) as an independent variable in reducing bank credit risk in Islamic banks as a dependent variable, through a case study of the Islamic International Arab Bank. The researchers relied on the descriptive analytical method using the questionnaire as a tool for collecting data from the study community consisting of an intentional sample of (78) male and female employees working in the Islamic International Arab Bank, which were analyzed using the SPSS statistical program.The study concluded that there is an impact of the use of the information governance technology COBIT5 with its various dimensions in reducing bank credit risks in Islamic banks to different degrees, where the dimension of ownership and implementation came in the first place, After Follow-Up in the second place, After Support, Delivery and Guidance in the third, After Observation ranked fourth, while Planning and Organization was ranked in last from the point of view of the study sample of the employees. The results also showed that the level of information governance 5COBIT came at a high level, and that there is a statistically significant effect at the level of significance (α ≤ 0.05). For planning, organizing, owning, implementing, supporting, connecting, monitoring and evaluating, directing and controlling in reducing bank credit risks in the Islamic International Arab Bank, and to the existence of a positive statistically significant relationship between the use of information governance technology COBIT5 (the independent variable) and reducing bank credit risks (the variable). The study recommends focusing on disclosure and transparency as a result of the effective application of the principles of governance to meet the needs of users and decision-makers, and the development of control methods in terms of form and content to meet the needs of its users of accounting information, especially in the field of bank credit.