从我还是个孩子的时候, I have been good at mathematics and my sister, 谁比我大一岁, has often taken advantage of this by explaining theories to me in order to do her homework. I did not mind because numbers always fascinated me.
当我第一次下载 COBIT® 2019, the methodology and framework fascinated me just the same. 根据COBIT 2019, certain design factors can shape organizations’ information and technology (I&T) governance systems, including strategy and goals, the risk profile, the I&T-related issues, the compliance requirements, 我的角色T and the sourcing model. The design factors and focus areas can influence the priority of governance and management objectives. Some of the objectives may be important for an organization while others may be less important or even ignored. The COBIT 2019 design process results in the specific relative importance of each governance and management objective expressed as percentages—real numbers that have been calculated by industry experts.
The Balanced Scorecard (BSC) is another tool that can be used for strategic alignment and performance review. It helps organizations get an all-encompassing view of their performance. Instead of using only financial measurements, an organization can assess its performance from multiple perspectives, 如客户, 内部过程与学习和成长. 平衡计分卡可以应用于I&从以下几个角度来看:
- 组织-我有多好&T与业务战略保持一致
- 客户- - - - - -How satisfied the internal or external customers are
- 操作-我有多好&T operates in supporting the business and IT processes
- 未来—How well the organization is prepared for future changes
The context of these perspectives is different for each organization and depends on many factors, 比如组织的类型, 我的角色&T, 文化, 商业策略, the risk landscape and whether the organization operates in a highly regulated environment.
The most important objectives coming from the COBIT 2019 design process are classified under the four IT BSC perspectives, and all the objectives under a specific perspective should be formulated based on what is important to the organization.
The prioritized objectives should also be linked with relevant key performance indicators (KPIs) that represent success. The relative importance of each objective for an organization can be used as the relative weight for the corresponding KPI. 对于每个KPI, 应该设定一个目标, and the comparison of the target with the actual KPI achievement gives the result. At this point, mathematics can be used to normalize the numbers:
- 零表示达到了目标
- A positive number means the organization has outperformed
- 负数代表痛点
The numbers give a granularity to assess the I&T performance, and the aggregated summary number of all perspectives provides the overall I&组织绩效. Comparing these numbers over the years can assist in identifying positive or negative trends in the achievement of the relevant objectives.
但是痛点呢? An IT BSC can be built using a one parent to many children relationship between entities that formulates a multilayer tree structure or even a lot of trees. The entities can be designed in consecutive layers to best fit the needs of the organization—there is no magic recipe, 这取决于具体的组织.
Relevant KPIs should be mapped to each perspective at all levels. 在多层IT平衡记分卡中, the KPIs and the set target are relevant to the objective for each level, and the trees can go all the way down to the employees and be linked to their performance. Stakeholders align their actions toward achieving the targets of the relevant KPIs. Trees full of positive and negative numbers give us the whole picture and enables the message of management to be clearly expressed in numbers across the organization to ensure that efforts are aligned to making these numbers positive.
“Mathematics, rightly viewed, possesses not only truth, but supreme beauty”
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编者按: For further insights on this topic, read Ioannis罗特希’s recent 杂志 文章中, “Lost in the Woods: COBIT 2019 and the IT Balanced Scorecard,” ISACA杂志，第三卷，2021年.
别忘了，澳门赌场官方软件可以 免费获得CPE 来自ISACA期刊的测验!
