Conclusions Efficiency in IT operations has many dimensions. The concrete issues which are of interest depend on how far development has progressed in an agency. Sweden's public sector has been intensively computerised and IT is, in many operations, a strategic resource. The audit's analyses and methods must be adapted to this situation. What it is possible for the audit to examine is also governed by its mandate. We can divide the analysis into two levels: 1. General analysis of the audit object's management of IT investments 2. Analysis of specific IT support Some starting points of a general analysis of an agency's IT operations can be: What participants are involved in the information system? At which technological level is the audit object today, and how does IT support the operational strategy? How much has been invested in IT and how well does it function? What does it cost today and how are the costs reported? Are there measures and standards to compare against? What possibilities does the audit object see of improving its operations? How does IT fit into these possibilities? What links and dependence are there in respect of regulations, other agencies and interested parties, for example the general public, industry and internal relations? What consideration must be taken, and how extensive is the audit object's independence in real terms? What changes and projects are planned? Are priorities suitable and what is the basis of the priorities? How are IT activities managed and followed-up. How strong is the interest of agency management? After an overall analysis has been made it can be meaningful to examine a specific system or investment in more detail. How the scope of the examination is defined is therefore of fundamental importance. The following is a brief description of a method which could be used: 1. Decide what shall be examined and make a clear definition of the scope. 2. Understand the operation and the aims of the IT support. 3. Define and describe the information flows or processes. 4. Identify expected benefits/beneficial effects. What shall IT provide? 5. How are these benefits connected to the goal structure of the operation? 6. Place a quantitative or qualitative value on the benefits. 7. Assess the certainty of the value. 8. Define and place a value on IT costs. 9. Conclusion: the benefits are weighed against the costs.
In the turbulent environment we live in today, with a continuous flow of new technologies, new expectations and a greater dependence on the actions of other participants, it is not an easy task to assess what is a good change in the long term. There is a danger that the auditor prevents a change which, in the long term, proves to be necessary. The skills and ability of the auditor to make strategic judgements are therefore extremely important. It is easy to criticise subjective judgements and to show unclear points and a lack of hard facts. It is more difficult to know what shortcomings should be accepted.
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