This study aimed to identify the impact of applying the foundations information technology governance in realizing the independence of the external auditor working with Kuwaiti Islamic banks. The study relied on the descriptive analytical method, where the population consisted of all Kuwaiti Islamic banks, which numbered five, while a simple random sample was taken of external auditors who audit Kuwaiti Islamic banks, numbering (166) auditors. The results exhibited that the combined pillars of information technology governance (framework & laws, department & section commitment, standards & metrics, quality of service, organizational aspects & responsibilities) had an impact in realizing the independence of the external auditor working with Kuwaiti Islamic banks. The results recommended the need to establish a framework and institute laws that govern the design and launch of electronic services by providing procedures and responsibilities for designing and launching such services.
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(AL-Dabboos et al., 2023)
AL-Dabboos, S. A. . A. F., Alhabshi, S. M. B. S. J., & Mahadi, N. F. B. (2023). The Impact Of Applying Information Technology Governance In Kuwaiti Banks To Realize The Independence Of The External Auditor. International Journal of Academic Research in Accounting, Finance and Management Sciences, 13(4), 113–138.
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