摘要：IT Governance and Strategy are critical to a successful enterprise. Corporate executives
must formulate governance plans and strategies, as well as accompanying policies and
procedures, to concurrently enable the company to achieve its strategic vision, support audit
requirements, manage risk, and exhibit responsible financial management (Swanson & Brewer,
2007). Formal audit processes are utilized to determine if IT governance and strategy are
functioning as intended. This research paper will summarize key components of an IT strategic
audit plan, including why the processes and components are important. It will conclude with a
mock audit designed to demonstrate the types of findings that might result from an audit of an
organization’s IT strategy. The mock audit is based on an actual company. The company name
has been withheld based on confidentiality requirements.
关键词：strategic audit, strategy, IT, information technology, audit plan
