To gain an understanding of the effectiveness of an organization’s planning and management of

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 necessarily reflect value, and assets
such as data are not represented on the books of accounts.