【摘要】： 隨著信息技術(shù)的飛速發(fā)展，信息系統(tǒng)的應(yīng)用越來(lái)越廣泛，信息系統(tǒng)越來(lái)越顯示出它的優(yōu)越性與高效性。當(dāng)今，信息技術(shù)(IT)產(chǎn)業(yè)化和信息化的應(yīng)用已經(jīng)步入深化、整合、轉(zhuǎn)型和創(chuàng)新的關(guān)鍵時(shí)期，信息技術(shù)與信息系統(tǒng)對(duì)企業(yè)組織形態(tài)、治理結(jié)構(gòu)、管理體制、運(yùn)作流程和商業(yè)模式的影響日益深化，企業(yè)對(duì)信息技術(shù)和信息系統(tǒng)的依賴性日益加強(qiáng)，IT治理的呼聲越來(lái)越高。但信息技術(shù)并不全是包治百病的萬(wàn)能藥，各種不斷涌現(xiàn)出的信息技術(shù)實(shí)施失敗案例給人們不斷高漲的熱情敲響了警鐘!我們必須去思考如何管理控制IT治理風(fēng)險(xiǎn)。比如：如何去評(píng)價(jià)IT治理機(jī)制中的風(fēng)險(xiǎn)管理能力?這種風(fēng)險(xiǎn)管理能力是否有效管理了機(jī)構(gòu)的各種IT風(fēng)險(xiǎn)?對(duì)于各種不同的企業(yè)這種能力如何具體的發(fā)揮作用等等! 如何解決這些IT治理機(jī)制中難題，筆者認(rèn)為必須對(duì)其IT治理中的風(fēng)險(xiǎn)進(jìn)行審計(jì)，來(lái)測(cè)試其有效性水平，，根據(jù)測(cè)試進(jìn)行相應(yīng)得事先調(diào)整改進(jìn)，防患于未然，才能最大限度降低風(fēng)險(xiǎn)，提高其成功率。本文首先闡述了選題背景及研究意義、國(guó)內(nèi)外的研究現(xiàn)狀，接著介紹了IT治理風(fēng)險(xiǎn)及IT治理風(fēng)險(xiǎn)的審計(jì)的概念體系，提出了IT治理定義的研究現(xiàn)狀、IT治理與IT管理的關(guān)系；IT治理風(fēng)險(xiǎn)的含義；IT治理風(fēng)險(xiǎn)的審計(jì)含義、目標(biāo)。隨后又通過(guò)大量的國(guó)內(nèi)外的案例具體闡述了IT治理風(fēng)險(xiǎn)的審計(jì)對(duì)象和審計(jì)內(nèi)容，并圍繞審計(jì)內(nèi)容展開(kāi)了相應(yīng)的研究和分析。最后，本文說(shuō)明了一下該篇論文的寫(xiě)作目標(biāo)，通過(guò)對(duì)IT治理風(fēng)險(xiǎn)的審計(jì)研究對(duì)我國(guó)企業(yè)IT治理有些啟示，以期幫助企業(yè)完善IT治理能力，進(jìn)而成功得開(kāi)展有效的IT治理，促進(jìn)公司治理的完善和提升，為企業(yè)創(chuàng)造價(jià)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.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.6

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