Questões de Concurso

Read the text below which is entitled "A modest proposal" in order to answer questions 24 to 26.

A modest proposal
Source: www.economist.com
14 Dec 2005 (Adapted)

    What on earth is the European Union budget for? It is too small (taking up just over 1% of EU-wide GDP) to have any serious effect. To judge by the wrangling before this week's EU summit in Brussels, it has become mostly an opportunity for countries to air their pet grievances and to demand their money back. If there is a deal on the budget this week, it will be an agreement reached for its own sake, because EU leaders cannot bear to be blamed for yet another summit failure. And if there is no deal, it will similarly be a disagreement for its own sake - because France rather likes the idea of putting Britain, which holds the rotating EU presidency, in the dock for one more financial fiasco.
   Yet if there was ever a good moment to think hard about how the budget might be better designed to advance the Union's stated aims, it ought to be now. The "financial perspective" is negotiated once every six years. That ought to create enough time to step back a bit and consider some first principles. The present negotiation is also the first since French and Dutch voters rejected the EU constitution this summer, creating another good opportunity to ask whether the club is still spending its money on the right things. What would a budget look like if it took the EU's goals at all seriously?

What is IT Governance?

    IT (Information Technology) Governance focuses specifically on information technology systems, their performance and risk management. The primary goals of IT Governance are to assure that the investments in IT generate business value, and to mitigate the risks that are associated with IT. This can be done by implementing an organizational structure with well-defined roles for the responsibility of information, business processes, applications and infrastructure.
    IT governance should be viewed as how IT creates value that fits into the overall Corporate Governance Strategy of the organization, and never be seen as a discipline on its own. In taking this approach, all stakeholders would be required to participate in the decision making process. This creates a shared acceptance of responsibility for critical systems and ensures that IT related decisions are made and driven by the business and not vice versa.

Why it governance is necessary

    IT governance is needed to ensure that the investments in IT generate value, and mitigate IT-associated risks, avoiding failure.
    IT is central to organizational success — effective and efficient delivery of services and goods — especially when the IT is designed to bring about change in an organization. This change process, commonly referred to as “business transformation,” is now the prime enabler of new business models both in the private and public sectors. Business transformation offers many rewards, but it also has the potential for many risks, which may disrupt operations and have unintended consequences. The dilemma becomes how to balance risk and rewards when using IT to enable organizational change.

IT Governance Best Practices

    Despite efforts of the software industry to identify and adopt best practices in the development of IT projects, there is still a high rate of failure and missed objectives. Most IT projects do not meet the organization’s objectives.

Internet: www.intosaiitaudit.org
Acesso em: 15/9/2013 (com adaptações).