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Financial institutions need robust IT governance to comply with rules, manage risks, and preserve operational integrity. This review paper aims to examine how technology affects compliance strategies, IT governance best practices, and US bank compliance. This study stresses strong frameworks like COSO and COBIT and synthesizes existing research and case studies to better align regulatory needs with theory. Research analyzes blockchain and AI’s impact on auditing, risk management, and internal controls. Results demonstrate RegTech’s adaptability and compliance simplification. Limitations and future possibilities enlighten global financial market longitudinal research and comparisons. This evaluation advises stakeholders on improving IT governance frameworks to mitigate digital banking risks, comply with legislation, and employ technology.

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Reviewing Theoretical Perspectives on IT Governance and Compliance in Banking: Insights from US Regulatory Frameworks

  • 章节

  • 发表日期：

    2025年

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  • Muhammad Nauman Zakki,
  • Nimra Iftikhar,
  • Saim Saif Ullah Khan,
  • Farhood Nishat,
  • Oroos Arshi

摘要

Financial institutions need robust IT governance to comply with rules, manage risks, and preserve operational integrity. This review paper aims to examine how technology affects compliance strategies, IT governance best practices, and US bank compliance. This study stresses strong frameworks like COSO and COBIT and synthesizes existing research and case studies to better align regulatory needs with theory. Research analyzes blockchain and AI’s impact on auditing, risk management, and internal controls. Results demonstrate RegTech’s adaptability and compliance simplification. Limitations and future possibilities enlighten global financial market longitudinal research and comparisons. This evaluation advises stakeholders on improving IT governance frameworks to mitigate digital banking risks, comply with legislation, and employ technology.