效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件

ITauditINTOSAIIT審計(jì)培訓(xùn)I效益審計(jì)ITaudit1ITauditIT效益審計(jì)目標(biāo)F在這個(gè)模塊結(jié)束時(shí),您將能夠∨建立一個(gè)業(yè)務(wù)模型√標(biāo)識(shí)重要的I系統(tǒng)∨對(duì)失敗的I系統(tǒng)證據(jù)進(jìn)行標(biāo)識(shí)和評(píng)價(jià)√對(duì)IT系統(tǒng)失敗的識(shí)別與解釋評(píng)價(jià)開發(fā)環(huán)境以了解是否存在健全的管理活動(dòng)以使得風(fēng)險(xiǎn)最小化ITaudit2ITaudit課程目錄表F效益審計(jì)范圍F效益審計(jì)方法F效益審計(jì)經(jīng)驗(yàn)ITaudit3ITaudit效益審計(jì)概念VFM=績(jī)效=3EF經(jīng)濟(jì)性關(guān)注如何花更少的資源來(lái)取得同樣的質(zhì)F效率性關(guān)注錢花的好一如何花費(fèi)更少的資源來(lái)實(shí)現(xiàn)給定的產(chǎn)出。F效果性關(guān)注如何把錢花的更明智-保證產(chǎn)出達(dá)到政策或操作目標(biāo)ITaudit4ITaudit經(jīng)濟(jì)性F沒(méi)能利用批量采購(gòu)折扣F用最好的紙張做臨時(shí)性的打印輸出F當(dāng)一個(gè)啞終端可以奏效的時(shí)候使用昂貴的工作站F在話費(fèi)高峰時(shí)段打例行公事的國(guó)際電話在內(nèi)部資源還有剩余的情況下就進(jìn)行大宗采購(gòu)F當(dāng)已經(jīng)存在可用并且便宜的現(xiàn)成系統(tǒng)的情況下建立自己的系統(tǒng),orvisaversa.F在便宜的外包可供選擇時(shí)自行提供ⅣT服務(wù)ITaudit5ITaudit效率性F沒(méi)有意義的控制F在一個(gè)普通電話能解決問(wèn)題的情況下經(jīng)常打國(guó)際長(zhǎng)途多個(gè)系統(tǒng)提供相同的功能信息重復(fù)錄入ITaudit6ITaudit效果性F系統(tǒng)不能提供業(yè)務(wù)功能F系統(tǒng)不可靠F產(chǎn)生出來(lái)的報(bào)告從來(lái)沒(méi)有被使用過(guò)的系統(tǒng)ITaudit7ITaudit效益審計(jì)目標(biāo)F改進(jìn)客戶的經(jīng)營(yíng)管理F校驗(yàn)核心指南F解釋浪費(fèi)F糾正措施的建議ITaudit8ITaudit效益審計(jì)方法F調(diào)査√是否重要?成功或失敗的證據(jù)√是否出錯(cuò)?F解釋√為什么出錯(cuò)F建議√現(xiàn)在可以采取什么措施?ITaudit9效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件10效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件11效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件12效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件13效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件14效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件15效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件16效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件17效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件18效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件19效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件20效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件21效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件22效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件23效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件24效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件25效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件26效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件27效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件28效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件29效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件30效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件31效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件32效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件33效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件34效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件35效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件36效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件37效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件38效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件39效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件40效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件41效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件42效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件43效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件44效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件45效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件46效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件47效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件48效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件49效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件50效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件51效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件52效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件53效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件54效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件55效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件56效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件57ITauditINTOSAIIT審計(jì)培訓(xùn)I效益審計(jì)ITaudit58ITauditIT效益審計(jì)目標(biāo)F在這個(gè)模塊結(jié)束時(shí),您將能夠∨建立一個(gè)業(yè)務(wù)模型√標(biāo)識(shí)重要的I系統(tǒng)∨對(duì)失敗的I系統(tǒng)證據(jù)進(jìn)行標(biāo)識(shí)和評(píng)價(jià)√對(duì)IT系統(tǒng)失敗的識(shí)別與解釋評(píng)價(jià)開發(fā)環(huán)境以了解是否存在健全的管理活動(dòng)以使得風(fēng)險(xiǎn)最小化ITaudit59ITaudit課程目錄表F效益審計(jì)范圍F效益審計(jì)方法F效益審計(jì)經(jīng)驗(yàn)ITaudit60ITaudit效益審計(jì)概念VFM=績(jī)效=3EF經(jīng)濟(jì)性關(guān)注如何花更少的資源來(lái)取得同樣的質(zhì)F效率性關(guān)注錢花的好一如何花費(fèi)更少的資源來(lái)實(shí)現(xiàn)給定的產(chǎn)出。F效果性關(guān)注如何把錢花的更明智-保證產(chǎn)出達(dá)到政策或操作目標(biāo)ITaudit61ITaudit經(jīng)濟(jì)性F沒(méi)能利用批量采購(gòu)折扣F用最好的紙張做臨時(shí)性的打印輸出F當(dāng)一個(gè)啞終端可以奏效的時(shí)候使用昂貴的工作站F在話費(fèi)高峰時(shí)段打例行公事的國(guó)際電話在內(nèi)部資源還有剩余的情況下就進(jìn)行大宗采購(gòu)F當(dāng)已經(jīng)存在可用并且便宜的現(xiàn)成系統(tǒng)的情況下建立自己的系統(tǒng),orvisaversa.F在便宜的外包可供選擇時(shí)自行提供ⅣT服務(wù)ITaudit62ITaudit效率性F沒(méi)有意義的控制F在一個(gè)普通電話能解決問(wèn)題的情況下經(jīng)常打國(guó)際長(zhǎng)途多個(gè)系統(tǒng)提供相同的功能信息重復(fù)錄入ITaudit63ITaudit效果性F系統(tǒng)不能提供業(yè)務(wù)功能F系統(tǒng)不可靠F產(chǎn)生出來(lái)的報(bào)告從來(lái)沒(méi)有被使用過(guò)的系統(tǒng)ITaudit64ITaudit效益審計(jì)目標(biāo)F改進(jìn)客戶的經(jīng)營(yíng)管理F校驗(yàn)核心指南F解釋浪費(fèi)F糾正措施的建議ITaudit65ITaudit效益審計(jì)方法F調(diào)査√是否重要?成功或失敗的證據(jù)√是否出錯(cuò)?F解釋√為什么出錯(cuò)F建議√現(xiàn)在可以采取什么措施?ITaudit66效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件67效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件68效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件69效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件70效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件71效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件72效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件73效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件74效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件75效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件76效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件77效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件78效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件79效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件80效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件81效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件82效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件83效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件84效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件85效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件86效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件87效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件88效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件89效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件90效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件91效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件92效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件93效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件94效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件95效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件96效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件97效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件98效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件99效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件100效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件101效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件102效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件103效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件104效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件105效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何花課件106效益審計(jì)概念VFM=績(jī)效=3Es經(jīng)濟(jì)性關(guān)注如何