The roles of the COBIT processes over the reliability of financial reporting and a research in banking sector

Information technology treatments which are densely used in banking sector, lead to many risks even if they provide many opportunities. The name of the standart, that includes optimal methods to manage IT risks, and widely accepted around the world, is COBIT(Control Objectives for Information and Related Technology). In our country, with the edition that BDDK made starting from January 1 2008, it was expressed that the standart, frame nad methodology to be used by the banks for system and data management, must realize the control goals, approached in COBIT. COBIT which increases the ability to reach the occupational goals and also can be used to develop internal check, is supposed to be appropriate to control goals and develop reliability of financial reports by decreasing the risks related with IT. In a study in the banks that are registered to Turkish Banks Association and Turkish Registration Banks Association, it was found that COBIT contributed to the reliability of the reports by decreasing IT risks. Also; COBIT control goals' level to provide the reliability of financial reporting terms of the types banks , their active supremacies, activity periods and whether it changes with regard to internal and independent auditors or in which level it changes, has been tried to be found out. Key Words: COBIT, Reliability of Financial Reports, Information Technologies Risk Management, Internal Control, Internal Audit.