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A new approach for IT audit? : Testing the theory of technology debt in an IT audit setting

机译:IT审计的新方法? :在IT审计环境中测试技术债务理论

摘要

Background and problem: The amounts companies spend in IT investments have increasedgreatly the last couple of decades. To control IT the companies perform IT audits. This is acomplicated and expensive procedure which lack common standards. To contribute to theresearch stream within IT audit this thesis’ purpose is to test the recently proposed theory ofTechnology Debt in the process of performing a simple IT audit.Purpose: The objective is to test the theory of Technology Debt in an IT audit setting to evaluatethe usefulness of the theory.Method: To test the theory the authors did three studies: A literature study to gain a widerunderstanding of the subject and to create a simple IT audit process. A secondary analysis ofqualitative data to test the theory and finally an interview study to further test the theorypotential.Results: The literature study complemented the theory of Technology Debt and provided theauthors with an easy IT audit process. In the secondary analysis the theory was useful as a toolfor identification and categorization. Finally in the interview study the theory provided avaluation criterion to evaluate the IT environment.The thesis contributes to the knowledge base of IT auditing by supplying a new angle ofapproach and try a new area of application for Technology Debt.
机译:背景和问题:在过去的几十年中,公司在IT投资上的支出已大大增加。为了控制IT,公司执行IT审核。这是缺乏通用标准的复杂且昂贵的过程。为了促进IT审计中的研究流,本论文的目的是在执行简单的IT审计过程中测试最近提出的技术债务理论。目的:目的是在IT审计环境中测试技术债务理论以评估方法:为验证该理论,作者进行了三项研究:一项文献研究,以更广泛地理解该主题并创建一个简单的IT审核过程。对定性数据进行二次分析以检验该理论,最后进行访谈研究以进一步检验该理论的潜力。结果:文献研究对技术债务理论进行了补充,为作者提供了简便的IT审计流程。在辅助分析中,该理论可用作识别和分类的工具。最后,在访谈研究中,该理论为评价IT环境提供了评价标准。本论文通过提供一种新的视角,为技术债务的应用提供了新的领域,为IT审计的知识库奠定了基础。

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