本文關(guān)鍵詞： IT治理 WeillRoss模式 治理安排矩陣 集權(quán) 分權(quán)　出處：《蘭州大學(xué)》2009年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】： 論文通過(guò)分析A審計(jì)機(jī)關(guān)及其信息化狀況,認(rèn)為在外部環(huán)境發(fā)生變化之后,IT在A審計(jì)機(jī)關(guān)已經(jīng)從服務(wù)審計(jì)轉(zhuǎn)變?yōu)橛绊懜?jìng)爭(zhēng)的重要因素,提出了開(kāi)展IT治理的必要性。在介紹了IT治理理論和主流IT治理模式后,對(duì)COBIT、ITIL和WeillRoss三種模式進(jìn)行了比較,認(rèn)為注重IT權(quán)力分配、具有高度柔性、簡(jiǎn)單易懂、以引導(dǎo)為核心理念的WeillRoss模式是最適合于當(dāng)前A審計(jì)機(jī)關(guān)的IT治理模式。 論文從五項(xiàng)關(guān)鍵IT決策、IT相關(guān)者職責(zé)和IT決策流程三個(gè)角度分析了A審計(jì)機(jī)關(guān)當(dāng)前的IT治理安排,并提出了當(dāng)前IT治理安排下存在的缺乏有效信息化規(guī)劃、IT與審計(jì)業(yè)務(wù)脫節(jié)、IT應(yīng)用缺乏創(chuàng)新和IT資源配置失衡等問(wèn)題。 通過(guò)分析,論文認(rèn)為IT決策權(quán)集中在IT部門(mén)是形成問(wèn)題的根本原因,而要解決存在的問(wèn)題,A審計(jì)機(jī)關(guān)應(yīng)從集權(quán)向適度分權(quán)轉(zhuǎn)變,讓高級(jí)管理層和審計(jì)業(yè)務(wù)部門(mén)更多地參與IT決策。 最后,論文提出了傾向于分權(quán)的A審計(jì)機(jī)關(guān)IT治理安排,重新分析了五項(xiàng)關(guān)鍵IT決策,重新界定了IT相關(guān)者的職責(zé),并構(gòu)建了新的IT決策流程,以完成從集權(quán)向適度分權(quán)的轉(zhuǎn)變。
[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.

【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2009
【分類(lèi)號(hào)】：F239.1

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