To gain an understanding of the effectiveness of an organization’s planning and management of investments in
IT assets, an IS auditor should review the:

A.
enterprise data model.

B.
IT balanced scorecard (BSC).

C.
IT organizational structure.

D.
historical financial statements.

Explanation:
The IT balanced scorecard (BSC) is a tool that provides the bridge between IT objectives and business
objectives by supplementing the traditional financial evaluation with measures to evaluate customer
satisfaction, internal processes and the abilityto innovate. An enterprise data model is a document defining the
data structure of an organization and how data interrelate. It is useful, but it does not provide information on
investments. The IT organizational structure provides an overview of the functional and reporting relationships
in an IT entity. Historical financial statements do not provide information about planning and lack sufficient detail
to enable one to fully understand management’s activities regarding IT assets. Past costs do not necessarilyreflect value, and assets such as data are not represented on the books of accounts.