隨著資訊科技的日益發達與應用,資訊科技對企業組織的價值與功能也越來越為重要。現今大部分的公司都使用資訊科技作為擷取、處理、傳遞資訊的方式。如何發揮IT在公司中的作用,不僅在技術上、策略上,成為我們關心的問題。 ITGI提出以COBIT作為IT治理的基礎架構,希望使資訊技術與企業一體,強化企業及實現IT應有的利益。COBIT 用於執行IT的管理,改善IT控制。它包括控制目標、審計指導方針、績效衡量標準、關鍵成功因素。 本研究將COBIT所提出的控制目標,以問卷的方式,針對國內上市櫃公司共121家,調查國內各企業實施IT治理的現況,同時希望能找出一些影響IT治理良莠的因素。 實証的結果顯示,國內各企業內COBIT的四項流程中,組織及規劃及監控流程實施狀況較支付與支援及取得與建置流程差。同時服務業的IT治理實施的較製造業為佳。在公司治理和IT治理的關係上,外部股東擔任董事席位、專業經理人擔任董事席位及獨立董事人數,與IT治理有正向的關係。
With its development and widely application, IT has become more and more important to the values and functions of companies. Nowadays, most companies adopt IT as methods of capturing, processing and transfering information. How to utilize IT’s functions within companies, not only technically but also strategically, has become our concern. The ITGI suggested COBIT as the foundation of IT governance. They try to incorporate IT with companies, to strengthen the companies, and to realize the value that IT should has. COBIT is used to execute the management of IT and to improve the control of IT. It includes control objectives, audit guidelines, performance measures and critical success factors. This study transformed the control objectives of COBIT into questionnaires and collected data from 121 public companies in Taiwan. The objective is to measure the performance of their IT governance, and to find out some possible factors that might affect the performance of IT governance. The results revealed that in the four processes of COBIT, companies do better in “acquisition and implementation process” and “delivery and support process” than in “planning and organization process” and “monitor process”. Moreover, performance of IT governance in service companies is better than in manufacturing companies. About the relation between corporate governance and IT governance, this study also found that there is a positive relationship between the number of seats in the board of directors taken by shareholders outside the company, professional managers, as well as independent directors, and the performance of IT governance.