Journal of Information System and Technology Auditing

Journal of Information System and Technology Auditing

Investigating the Impact of Root and Enabling Organizational Factors on Key Operational and Mediating Factors in the Cobit Framework

Document Type : Original Article

Authors
OMID Pourheidari 1
Hamid Alvari Chenari 2
1 Prof, Department of Accounting, Faculty of Management and Economics, Shahid Bahonar University of Kerman, Kerman, Iran
2 Ph.D. student, Department of Accounting, Faculty of Management and Economics, Shahid Bahonar University of Kerman, Kerman, Iran
10.22034/jista.2025.545440.1062
Abstract
The COBIT framework is a framework for governance and management of information and technology that targets the entire organization. The main objective of this study is to examine the impact of root, enabling, and strategic organizational factors on key operational and mediating factors in the COBIT framework in Iran. This study is a structural equation modeling study, the population of this study is all employees of auditing firms and the sample size is 384 people. The data collection tool is a questionnaire, and SmartPLS and SPSS software were used for data analysis. The findings indicate that independent variables, such as root organizational factors including goals, culture, structure, and values, have a positive and significant impact on the enabling and strategic variables of the COBIT framework, such as organizational commitment, communication, training, and strategies. Furthermore, enabling and strategic factors positively and significantly influence the key operational factors of the COBIT framework, like organizational IT. Customer orientation enhances these relationships, while dynamic organizational adaptability reduces them. It can be concluded that a correct understanding and management of organizational factors, particularly concerning values and customer orientation, are crucial for achieving the objectives of the COBIT framework and improving IT effectiveness in Iranian auditing firms. This research provides a foundation for a deeper exploration into the role of different versions of the COBIT framework within Iranian auditing institutions. It also highlights the necessity for a more precise analysis of organizational factors beyond customer orientation, especially concerning the challenges of dynamic adaptability.
Keywords
Audit
Audit Institutions
COBIT Framework
Enabling Factors
Root Causes

Subjects

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Journal of Information System and Technology Auditing
Volume 1, Issue 2 - Serial Number 2
September 2026
Pages 1-38

  • Receive Date 10 September 2025
  • Revise Date 22 November 2025
  • Accept Date 14 December 2025
  • Publish Date 23 September 2025