Centralized IT Function

Accounting Customer
Care
IS Audit
IT
Entity-Level
Control #1: Dept
IT
Organizational
Structure Human
Resources Purchasing
Robert E. Regala
Instructor
 Centralized IT Function
Accounting Customer
Care

IT
Department
IS Audit

Entity-Level Human
Resources Purchasing
Control #1:
IT
Organizational Advantages:
Structure 1- Standard IT Service
Robert E. Regala 2- Compatible Systems
Instructor
3- More control
 Centralized IT Function
Accounting Customer
Care

IT
Department
IS Audit

Entity-Level Human
Resources Purchasing
Control #1:
IT
Organizational Disadvantages:
Structure 1- Users compete for IT
Robert E. Regala 2- Longer delivery time
Instructor
3- Inflexible
 Decentralized IT Function
Accounting
Purchasing

IS Audit
IT Function IT Function
Entity-Level
Control #1:
Human
IT Customer
Care Resources
Organizational
Structure
Robert E. Regala
Instructor IT Function IT Function
 Decentralized IT Function
Accounting
Purchasing

IS Audit Advantages:
IT Function 1- Users have IT Function
Entity-Level dedicated
Control #1: IT personnel
Human
IT Customer
Organizational Care 2- Shorter projectResources
Structure delivery time
3- Flexible
Robert E. Regala
Instructor IT Function IT Function
 Decentralized IT Function
Accounting
Purchasing

IS Audit Disadvantages:
IT Function 1- Non-Standard IT Function
Entity-Level IT Service
Control #1: 2- Incompatible Human
IT Customer
Systems
Care Resources
Organizational
Structure 3- Less Control
4- Greater IT Cost
Robert E. Regala
Instructor IT Function IT Function
 Hybrid: Corporate IT Function

Accounting
Purchasing
Corp IT
Services
IS Audit Mgr
IT Function IT Function
Entity-Level
Control #1:
Human
IT Customer
Care Resources
Organizational
Structure
Robert E. Regala
Instructor IT Function IT Function
 Hybrid: Corporate IT Function

Accounting Function
Purchasing

Corp IT
Services
IS Audit
Mgr
IT Function IT Function
Entity-Level
Control #1: 1- Central testing of
Commercial Human
IT Customer
Care software & Resources
Organizational hardware
Structure 2- User services
Robert E. Regala 3- Standard-setting body
Instructor IT Function 4- Personnel review IT Function