Abstract
As the organizations are becoming increasingly dependent upon IT
in order to achieve their corporate objectives and meet their business
needs, the necessity for implementing widely applicable IT best
practices standards and methodologies, offering high quality IT
services is evident. IT profession has been in search for solid
standards and performance measurement frameworks for decades, but
it seems that by the 1990's such efforts had dramatically improved.
One of the reasons for such tendencies may be in changing role of
IT performance metrics over years. While in 1980's the focus of
IT performance metrics was solely on technical efficiency, in 1990's
process efficiency was attached, these efforts nowadays converge
to comprehensive concept of value added IT-related business benefits.
IT Governance issues are not only any more marginal or 'technical'
problems and become more and more a 'business problem'. Therefore,
in this paper emerging issues in IT Governance are discussed and
the necessity for IT Audit and Performance Measurement initiatives
stressed. Contemporary issues in measuring IT performance are associated
with engaging in periodical audits of IT and their contribution
to the business. The concept of IT Audit, as a systematically 'tool'
for measuring IT performance, is shown and explained in further
details, together with the methodologies used for their implementation
(CobiT, ITIL, ISO 27001). Finally, on the sample of selected
Croatian large companies, research question about the level of IT
maturity used in businesses is answered. Vast majority of IT Governance
components and issues are argued in the research.
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