从Carlson公司的IT决策体制谈IT治理风险审计

Case Carlson Co.and the Researching on IT Risk Auditing of IT Governance

本文以美国Carlson公司IT治理案例为起点,以构建企业IT治理风险审计框架为目的,运用演绎和调查等方法对企业IT治理的内容、机制、IT治理风险审计等相关内容进行规范性研究,搭建起企业IT治理风险审计的内容框架,研究的结论是:对于企业客观存在的IT治理风险应该从IT治理机制构建的初期、运行过程中适时地对IT治理的运行效能进行审计分析评价,实现IT治理的最大效能。

IT governance effects its function through the management of IT investment direction, manners, valuation and so on. The risk auditing of IT governance aim to estimate the efficiency and effective of IT governance on archetypes, contents and mechanisms.This paper＇s researching starts from Carlson case, its aim is to build the framework of auditing of IT governance＇s risks. The approaches of deduction and question investigation are used.The result of researching is that the risks of IT governance should be monitored and evaluation from the beginning to the running.