IT治理风险的审计研究

发布时间：2018-11-16 18:21

【摘要】： 随着信息技术的飞速发展，信息系统的应用越来越广泛，信息系统越来越显示出它的优越性与高效性。当今，信息技术(IT)产业化和信息化的应用已经步入深化、整合、转型和创新的关键时期，信息技术与信息系统对企业组织形态、治理结构、管理体制、运作流程和商业模式的影响日益深化，企业对信息技术和信息系统的依赖性日益加强，IT治理的呼声越来越高。但信息技术并不全是包治百病的万能药，各种不断涌现出的信息技术实施失败案例给人们不断高涨的热情敲响了警钟!我们必须去思考如何管理控制IT治理风险。比如：如何去评价IT治理机制中的风险管理能力?这种风险管理能力是否有效管理了机构的各种IT风险?对于各种不同的企业这种能力如何具体的发挥作用等等! 如何解决这些IT治理机制中难题，笔者认为必须对其IT治理中的风险进行审计，来测试其有效性水平，，根据测试进行相应得事先调整改进，防患于未然，才能最大限度降低风险，提高其成功率。本文首先阐述了选题背景及研究意义、国内外的研究现状，接着介绍了IT治理风险及IT治理风险的审计的概念体系，提出了IT治理定义的研究现状、IT治理与IT管理的关系；IT治理风险的含义；IT治理风险的审计含义、目标。随后又通过大量的国内外的案例具体阐述了IT治理风险的审计对象和审计内容，并围绕审计内容展开了相应的研究和分析。最后，本文说明了一下该篇论文的写作目标，通过对IT治理风险的审计研究对我国企业IT治理有些启示，以期帮助企业完善IT治理能力，进而成功得开展有效的IT治理，促进公司治理的完善和提升，为企业创造价值。
[Abstract]:With the rapid development of information technology, the application of information system is more and more extensive, and the information system more and more shows its superiority and high efficiency. Nowadays, the application of information technology (IT) industrialization and information technology has stepped into the key period of deepening, integrating, transforming and innovating. The influence of operation process and business model is deepening day by day, the dependence of enterprise on information technology and information system is strengthened day by day, the voice of IT governance is more and more high. However, information technology is not all a panacea, all kinds of information technology implementation failures continue to emerge to people's rising enthusiasm sounded the alarm bell! We must think about how to manage and control IT governance risks. For example: how to evaluate the risk management capability in the IT governance mechanism? Does this risk management capability effectively manage the various IT risks of the organization? For a variety of different enterprises how this ability to play a specific role and so on! How to solve these problems in IT governance mechanism, the author thinks that it is necessary to audit the risk in IT governance to test its effectiveness level, adjust and improve accordingly in advance according to the test, so as to prevent trouble in the future. In order to minimize risk and improve its success rate. This paper first describes the background and significance of the topic, the current research situation at home and abroad, then introduces the concept system of IT governance risk and IT governance risk audit, puts forward the research status of IT governance definition, the relationship between IT governance and IT management; The meaning of IT governance risk and the audit meaning and goal of IT governance risk. Then through a large number of cases at home and abroad, the audit object and audit content of IT governance risk are elaborated, and the corresponding research and analysis are carried out around the audit content. Finally, this paper explains the writing goal of this paper, through the audit of the IT governance risk, it has some enlightenment to the IT governance of our country enterprise, in order to help the enterprise to perfect the IT governance ability, and then successfully carry out the effective IT governance. Promote the improvement and promotion of corporate governance, create value for enterprises.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.6

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