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雷达卡
L EARNING O UTCOMES
After completing this chapter you should be able to:
? Advise managers on the development of information management (IM), information
systems (IS) and information technology (IT) strategies that support management and
internal control requirements.
? Evaluate IS/IT systems appropriate to an organisation’s needs for oper ational and
control information.
? Evaluate benefi ts and risks in the structuring and organisation of the IS/IT function
and its integration with the rest of the business.
? Recommend improvements to the control of information systems.
8.1 Introduction
The main purpose of this chapter is to identify alternative information strategies and the
links between them. This includes the cost-benefi ts of information, methods of data col-
lection and presenting management information. Various types of information systems
are described, from transaction systems to expert systems and the growth of information
linked to e-commerce. An overview of outsourcing IT is also included. The chapter then
contains a major section on information systems development and controls over that devel-
opment, concluding with a consideration of IT department structure.
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