evaluation index of performance audit for it project in china china national audit office april 2010

Evaluation Index of Performance Audit For IT Project in China

China National Audit Office

April 2010

Framework

Part 1. The basic elements for the evaluation index of Performance Audit for IT Project

Part 2. The contents of Evaluation Index of Performance Audit For IT Project in China

Part 3. The construction of evaluation index of performance audit for IT project in China

Part 1. The basic elements for the evaluation index of Performance Audit for

IT Project

Evaluation subject

Evaluation object

Evaluation form

Evaluation criteria

Part 1. The basic elements for the evaluation index of Performance Audit for

IT Project

definition: the government institution make the audit

for IT projects. a series of number.calculated based on the well-accepted

standards or expected investment.

Part 2.The contents of Evaluation Index of Performance Audit

For IT Project in China

five kinds of evaluation index for IT projectOrganization Capability Management Capability Usage of the equipment Product Index Returns on Investment

2.1 Organization Capability

Party A’s decision-making capability Carry-out rate of the decision =(non-change of the decision ×1 + numbers of the

light change of decision ×0.8 + numbers of the medium change of decision ×0.5 + numbers of the big change of decision ×0.3+ numbers of total change ×0 ) / the total number of the decision *100%

By IT Center, CNAO

The ratio 100%: the best decision

2.1 Organization Capability

Party A’s support capability Arrival rate of the fund = timely arrived fund value / proposed investment

value* 100% By Nanjing Municipal Audit Bureau in Jiangsu Province

The ratio 100%: the best fund support

2.1 Organization Capability

Party B’s capability Stabilization rate of Party B = total number of the leave / the average number

of employees taking part in the IT project * 100% By Suzhou Municipal Audit Bureau in Jiangsu

Province

The ratio 0: the stable employees for the IT project

2.2 Management Capability

On-time finish rate of the project = (total number of the sub-projects － the number

of the sub-projects which are put off)/the total number of the sub-projects ×100%

By Ha’erbin Resident Audit Office

The ratio 100%: finished timely

2.2 Management Capability

Over-budget rate of the sub-projects =(total number of the sub-projects － the number

of sub-projects which are run under the budget limit ) / total number of the sub-projects×100%

By Guangzhou Resident Audit Office

The ratio 0 : an excellent cost control

2.3 Usage of the equipment

Usage rate of the storage equipment = (capacity of the stored data + capacity of total

new-inserted data － capacity of deleted data )/ storage capacity ×100%

By Shanghai Municipal Audit Bureau

The ratio ≮� 80%: excellent

The ratio <60%: not fully used

The ratio >80%: running at risk

2.3 Usage of the equipment

Usage of CPU

= the average usage (M/G) during a period / CPU configuration(M/G) ×100% By Zhejiang Provincial Audit Office

The ratio ≮� 70%: rational

The ratio <40%: not fully used

The ratio >70%: some risks

2.4 Product Index

Coverage rate of IT project

=total number of the sub-flow using the IT project / total number of the sub-flow in the main business flow ×100% By Guangzhou Resident Audit Office

The ratio 1: great benefit from the IT project

2.4 Product Index

Users’ satisfaction rate

=number of satisfied users/number of total users×100% By Xi’an Resident Audit Office

The ratio 100%: the users are satisfied

2.4 Product Index

Promotion rate of website clicking

= total number of clicking during a period after the upgrade/ total number of clicking during a period before the upgrade×100% By Foreign Affairs Dispatched Audit Office

The ratio >100%: successful website upgrade

2.5 Returns on Investment

Returns on investment =(increased income + saved human resource cost + saved time cost+ saved management cost)/(research or procurement cost + deployment cost + maintenance cost) By Henan Provincial Audit Office

The ratio >1: the IT project is beneficial

Part 3.The construction of evaluation index of performance audit

for IT project in China

collection of evaluation index from three aspects the audit practice the professional consultant agency research

Part 3.The construction of evaluation index of performance audit

for IT project in China

Collect the evaluation indexes from all over the country With the same format

Altogether 392 indexes collected

Further filter

Evaluation index with edition No. 2009.

Thanks!