Research On IT Governance In Audit Institutions A

Firstly the dissertation introduces the informationization status of audit institution A and concludes that IT has changed from service audit to important factor to influence competition after the outer environment changes, so the conduct of IT governance is very necessary.Secondly the dissertation introduces the IT governance theory and main IT governance modes, analyzes the difference of COBIT, ITIL and Weill&Ross modes and brings forward the point of view that the Weill&Ross mode which is focus in IT authority assignment, full of highly flexibility, easy to learn and has a core concept of guidance is the best choice of audit institution A in the current situation.Thirdly the dissertation analyzes the IT governance arrangements of audit institute A from three different point of views which are five key IT decisions, responsibility of IT concerned party and IT decision making process. Also the dissertation uncovers many problems, for example the problem of lack of plan of informationization, the problem of IT which is not in compliance with audit operation, the problem of lack of innovation in IT application and last the problem of unbalance of IT resources configuration.Then the dissertation analyzes the reason of these problems and concludes that the centralization of IT decision making authority in IT department is the main reason to result in these problems. In order to solve these problems, the audit institution A should change from highly centralization to appropriately decentralization and encourage the management and audit operation department to take part in IT decision making.Last the dissertation brings forward the adjustment in IT governance which is inclined to decentralization, analyzes the five key IT decisions renewedly, reallocates the responsibility of IT concerned party and reconstructs the related IT decision making process.