试析审计机关中的IT决策权分配  

The Allocation of IT Decision Rights in Audit Institution

作　　者：李春青[1] 

机构地区：[1]审计署驻兰州特派员办事处,730030

出　　处：《审计研究》2010年第1期29-33,共5页Auditing Research

摘　　要：本文以彼得·维尔和珍妮·罗斯的IT决策原型为基础,对审计机关中IT决策权分配的动因、方式和规律进行了分析。认为主要有高级管理层、IT部门和审计业务部门三个IT相关者,它们具有不同的决策倾向。在单项IT决策上,由于IT相关者影响程度的不同,存在业务君主制、T字型IT双寡头制、IT君主制、车轮型IT双寡头制、封建制、高级管理层—审计业务部门双寡头制和联邦制等七种方式。对于整体IT决策而言,则存在IT集权和IT分权两个方向,并随着环境的变化,不断在IT集权与IT分权之间循环变动。Based on the IT decision archetypes of Peter Weill and Jeanne Ross, this article does some theoretical analysis on the motive, mode and rule of allocating IT decision rights in audit institution. We finds that there are three kinds of IT stakeholders with different decision-making tendency： senior management, IT department, and audit department. Seven distributing modes with different degree of influence in single IT decision-making： Business monarchy, T-Shaped IT duopoly, IT monarch, Wheel IT duopoly, Feudal, Senior management-Audit department duopoly, and Federal. These allocating modes have two directions of IT centralization and decentralization in total, which will transfer to the opposite along with the change of environment.

关 键 词：审计机关 IT决策权 集权 分权 

分 类 号：F239.4[经济管理—会计学]