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  1. IT Governance A C C O U T N I N G I N F O R M A T I O N S Y S T E M A Group 3 presentation R e f e r e n c e : A I S C o n t r o l s a n d P r o c e s s s e s B o o k T h i r d E d i t i o n , C h a p t e r 5 , T u r n e r, W e i c k g e n a n n t , a n d C o p e l a n d
  2. STUDY OBJECTIVES An introduction to IT Governance and its role in strategic management 2 An overview of the system development life cycle (SDLC) 1 The elements of the systems planning phase of the SDLC 3
  3. STUDY OBJECTIVES The elements of the systems analysis phase of the SDLC 5 The elements of the systems design phase of the SDLC 4 The elements of the systems implementation phase of the SDLC 6
  4. STUDY OBJECTIVES The elements of the operation and maintenance phase of the SDLC 8 The critical importance of IT governance in an organization 7 Ethical considerations related to IT governance 9
  5. ONE IT Governance An introduction to IT Governance and its role in strategic management
  6. Chapter 5|SO 1 In the business environment of today, IT systems are critical to the success of the organizations that use them.
  7. Chapter 5|SO 1 To ensure that a company is using IT to its competitive advantage, it must continually investigate and assess the viability of using newer information technologies.
  8. Chapter 5|SO 1 But how does a company decide which IT systems are appropriate to its operations? Moreover, how does a company decide, for example?
  9. Company Decision Which accounting software package to buy? When the company has outgrown its accounting software or when to upgrade that accounting software? Whether to use IT systems to sell products on the Web? Whether to establish a data warehouse for analyzing data such as sales trends? Whether to use an ERP system or customer relationship management (CRM) software?
  10. Chapter 5|SO 1 Strategic management is the process of determining the strategic vision for the organization, developing the long‐ term objectives, creating the strategies that will achieve the vision and objectives, and implementing those strategies.
  11. Chapter 5|SO 1 To achieve the purposes of strategic management, an organization must also properly manage, control, and use IT systems that enable the organization to achieve its strategies and objectives.
  12. [A] Structure of relationships and processes to direct and control the enterprise in order to achieve the enterprise’s goals by adding value while balancing risk versus return over IT and its processes. IT governance provides the structure that links IT processes, IT resources, and information to enterprise strategies and objectives. IT Governance Defined
  13. Company Decision 1 Aligning IT strategy with the business strategy 2 Cascading strategy and goals down into the enterprise 4 Insisting that an IT control framework be adopted and implemented 5 Measuring IT’s performance 3 Providing organizational structures that facilitate the implementation of strategy and goals
  14. Models of an IT Framework 1 (ISACA) &(COBIT) 2 (ISO) 27002 3 (ITIL) - Information Systems Audit and Control Association & - Control Objectives for IT - The International Organization for Standardization - Code of Practice for Information Security Management - The Information Technology Infrastructure Library
  15. Aspects of IT Governance 1 2 3 The definition of IT Governance The role of the IT governance committee, and The system development life cycle
  16. Chapter 5|SO 1 IT systems are critical to the long‐term success of the organization, and board involvement in IT oversight is therefore necessary.
  17. 1. Articulate and communicate the business direction to which IT should be aligned. The board should set and communicate long‐term company strategy and objectives. 2. Make sure it is aware of the latest developments in IT, from a business perspective.
  18. 3. Insist that IT be a regular item on the agenda of the board and that it be addressed in a structured manner. 4. Be informed about how and how much the enterprise invests in IT compared with its competitors’ investments.
  19. 5. Ensure that the reporting level of the most senior information technology manager is commensurate with the importance of IT. 6. Ensure that it has a clear view of the major IT investments, from a risk‐and‐return perspective.
  20. 7. Receive regular progress reports on major IT projects. 8. Receive IT performance reports illustrating the value of IT.
  21. 9. Ensure that suitable IT resources, infrastructures, and skills are available to meet the required enterprise strategic objectives.
  22. Chapter 5|SO 1 The board and top management must ensure that the organization has processes to accomplish the following tasks:
  23. 1. Continually evaluate the match of strategic goals to the IT systems in use. 2. Identify changes or improvements to the IT system that will enhance the ability to meet strategic organizational objectives.
  24. 3. Prioritize the necessary changes to IT systems. 4. Develop the plan to design and implement those IT changes that are of high priority.
  25. 5. Implement and maintain the IT systems. 6. Continually loop back to Step 1.
  26. Necessities in the strategic management of IT systems: 1 2 Is a group of senior managers selected to oversee the strategic management of IT. The formal process that many organizations use to select, design, and implement IT systems. System Development Life Cycle (SDLC) IT Governance Committee
  27. TWO IT Governance An Overview of the SDLC
  28. Chapter 5|SO 2 The systems development life cycle (SDLC) is a systematic process to manage the acquisition, design, implementation, and use of IT systems.
  29. Chapter 5|SO 2 The IT governance committee is usually made up of the top managers of the organization.
  30. IT Governance Committee Chief Executive Officer (CEO) Chief Financial Officer (CFO) Chief Information Officer (CIO) Top managers from User Departments Top management from Internal Audit
  31. 01 01 02 SYSTEMS PLANNING Is the evaluation of long‐term, strategic objectives and the prioritization of IT systems in order to assist the organization in achieving its objectives. Is a study of the current system to determine the strengths and weaknesses and the user needs of that system. Phases of SDLC SYSTEMS ANALYSIS
  32. 03 01 04 SYSTEMS DESIGN Is the creation of the system that meets user needs and that incorporates the improvements identified by the systems analysis phase. Is the set of steps undertaken to program, test, and activate the IT system as designed in the system design phase. Phases of SDLC SYSTEMS IMPLEMENTATION
  33. 05 OPERATION AND MAINTENANCE Is the regular, ongoing functioning of the IT system and the processes to fix smaller problems, or “bugs,” in the IT system. Phases of SDLC
  34. Process Map 1 2 3 4
  35. Chapter 5|SO 2 Conceptual Design is the process of matching alternative system models with the needs identified in the system analysis phase.
  36. Chapter 5|SO 2 Evaluation And Selection is the process of assessing the feasibility and fit of each of these alternative conceptual approaches and selecting the one that best meets the organization’s needs.
  37. 03 01 04 SOFTWARE SELECTION A software that is purchased, that the company must undergo a set to select the best software for its needs. Is the process of designing the outputs, inputs, user interfaces, databases, manual procedures, security and controls, and documentation of the new system. Phases of SDLC DETAILED DESIGN
  38. THREE IT Governance Elements of the Systems Planning Phase of the SDLC
  39. SYSTEMS PLANNING The IT governance committee must have procedures to follow that will assist it in prioritizing the most important needs of the IT system for immediate modification or upgrade. Phases of SDLC
  40. Process Map 1 2 3 4
  41. A 01 B THE MATCH OF IT SYSTEMS TO STRATEGIC OBJECTIVES The IT governance committee must evaluate proposed changes to IT systems in terms of their usefulness in assisting the organization to achieve its objectives. Feasibility refers to the realistic possibility of affording, implementing, and using the IT systems being considered. TWO BROAD ASPECTS FEASIBILITY STUDY
  42. Feasibility Aspects Economic Operational Schedule Technical
  43. PLANNING AND OVERSIGHT The proposed changes that must be delayed may be reviewed again in the future when the IT governance committee reassesses the strategic match of IT and feasibility. These processes are ongoing. Phases of SDLC
  44. Committee Initiation Formally announce the project they have chosen to undertake. Budget the funds necessary to complete the SDLC. Assign the project team that will begin the next phase, the systems analysis. Continue oversight and management of the project team and proposed IT changes as the remaining SDLC phases occur.
  47. Next year plan Art I believe that people would be alive today if there were a death penalty. Earn Money Genius hath electric power which earth can never tame. Calculate Genius hath electric power which earth can never tame. Workshops I believe that people would be alive today if there were a death penalty.