A审计机关IT治理研究

发布时间：2018-01-21 10:08

本文关键词： IT治理 WeillRoss模式治理安排矩阵集权分权　出处：《兰州大学》2009年硕士论文　论文类型：学位论文

【摘要】： 论文通过分析A审计机关及其信息化状况,认为在外部环境发生变化之后,IT在A审计机关已经从服务审计转变为影响竞争的重要因素,提出了开展IT治理的必要性。在介绍了IT治理理论和主流IT治理模式后,对COBIT、ITIL和WeillRoss三种模式进行了比较,认为注重IT权力分配、具有高度柔性、简单易懂、以引导为核心理念的WeillRoss模式是最适合于当前A审计机关的IT治理模式。论文从五项关键IT决策、IT相关者职责和IT决策流程三个角度分析了A审计机关当前的IT治理安排,并提出了当前IT治理安排下存在的缺乏有效信息化规划、IT与审计业务脱节、IT应用缺乏创新和IT资源配置失衡等问题。通过分析,论文认为IT决策权集中在IT部门是形成问题的根本原因,而要解决存在的问题,A审计机关应从集权向适度分权转变,让高级管理层和审计业务部门更多地参与IT决策。最后,论文提出了倾向于分权的A审计机关IT治理安排,重新分析了五项关键IT决策,重新界定了IT相关者的职责,并构建了新的IT决策流程,以完成从集权向适度分权的转变。
[Abstract]:This paper through the analysis of the A audit institutions and the information situation, think that after the external environment changes, IT in the A audit authority has changed from service audit is an important factor of affecting competition, put forward the necessity of IT governance. After the introduction of the IT governance theory and governance model of the mainstream IT, COBIT, compared ITIL three models of WeillRoss and IT, that focus on the distribution of power, highly flexible, easy to understand, to guide the core concept of WeillRoss model is the most suitable for the current A audit IT governance model.
From the five key IT decisions, IT related responsibilities and IT decision process analysis of the three A audit IT governance current arrangement, and put forward the lack of effective information planning currently existing IT governance arrangements, between IT and IT application of audit services, the lack of innovation and IT resource allocation imbalance.
Through analysis, it is considered that the IT decision-making power is the root cause of forming problems in the IT department. To solve the problems, A audit institutions should transform from centralization to moderate decentralization, and let senior management and audit business departments participate more in IT decisions.
Finally, the paper puts forward the IT governance arrangement of A audit institutions that tend to decentralization, reanalyzes five key IT decisions, redefines the responsibilities of IT stakeholders, and constructs a new IT decision-making process to complete the transformation from centralization to decentralization.

【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.1

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