정답: C
An IT balanced scorecard (BSC) is a performance metric that is used to identify, improve, and control the various functions and outcomes of an IT department or organization. An IT BSC is based on the concept of the balanced scorecard, which was introduced by Robert Kaplan and David Norton in 1992 as a strategic management system that translates the vision and strategy of an organization into measurable objectives and actions. An IT BSC adapts the balanced scorecard framework to the specific needs and goals of the IT function, aligning it with the business strategy and value proposition.
An IT BSC typically consists of four perspectives that help managers plan, implement, and evaluate the IT performance: customer, internal process, learning and growth, and financial. Each perspective defines a set of objectives, measures, targets, and initiatives that reflect the IT contribution to the organization's success. For example, the customer perspective may measure the satisfaction and retention of internal and external customers who use IT services or products; the internal process perspective may measure the efficiency and effectiveness of IT processes such as development, delivery, support, or security; the learning and growth perspective may measure the skills, knowledge, innovation, and culture of the IT staff; and the financial perspective may measure the costs, benefits, and return on investment of IT projects or assets.
An IT BSC provides a new IS auditor with the most useful information to evaluate overall IT performance because it:
* Provides a comprehensive and balanced view of the IT function from multiple angles and stakeholders
* Links the IT objectives and activities to the business strategy and value creation
* Enables a clear communication and alignment of expectations and priorities among IT managers, staff, customers, and other stakeholders
* Facilitates a continuous monitoring and improvement of IT performance based on data-driven feedback and analysis
* Supports a holistic and integrated approach to IT governance, risk management, and compliance Therefore, an IT BSC is a valuable tool for a new IS auditor to assess how well the IT function is fulfilling its mission and delivering value to the organization.
References:
* The IT Balanced Scorecard (BSC) Explained - BMC Software
* What Is a Balanced Scorecard (BSC), How Is it Used in Business?
* Lost in the Woods: COBIT 2019 and the IT Balanced Scorecard - ISACA
