Yaroslava Samchynska


The article deals with the organizational and methodological basis for evaluation of
efficiency of information systems and IT-processes for the purpose of their application in practical activity of internal control units and auditing firms aimed at satisfaction of informational needs of companies and functional enhancement of their information resources. The customers of services, reviewed in this article, are companies, which want to get an expert analysis on the usage state of information systems and technologies and to evaluate their efficiency in the course of realization of the main strategy, as well as companies, which try to escape from loss of competitive advantages in business and to reveal lost possibilities of use of information systems.
The means of satisfying companies’ information needs for evaluation of IT-processes efficiency include control and auditing actions aimed at evaluation and analysis of the following objects: principles of IT governance, IT architecture, information infrastructure and IT services, needs for software applications and investments in IT. The subject-matter of audit actions for evaluation of efficiency of information systems and IT-processes is financial and non-financial information, which forms the system of corporate management of a company in terms of information technologies management, and relevant strategic thinking and financial planning. The program, main metrics and the detailed list of auditing procedures for evaluation of information systems and IT-processes are presented. Auditing procedures are best to be performed by such major criteria as compliance of IT-processes with strategic development; influence of information technologies at the level of organizing business processes; value due to the use of information technologies; evaluation of results (satisfaction level) from the use of IT. 

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