信息技术.信息技术管理.ISO/IEC 38500在信息技术投资管理中的应用

[中文适用范围]： 本文件为治理 IT 支持的投资向所有组织形式（无论是私营、公共还是政府实体）的治理机构提供指导。无论组织规模或行业或部门如何，都将同等适用。本文档中的术语业务和业务成果包括本文档涵盖的所有组织形式。本文档还对与治理机构互动的其他各方提供指导，例如项目人员、会计师、管理咨询人员、投资组合管理人员和支持治理的员工。 本文件范围内的 IT 支持的投资可能涉及从收购企业到任何包含 IT 的商业变革，创建新的商业服务或在 IT 运营服务中实现效率和效果改进以获得竞争优势，无论这些服务是内部提供的还是由外部方提供的。为战略创新分配资源的指导通过向治理机构提供投资资源配置的建议来实现，在短期内、中期和长期内进行创新项目。 本文档还提供与商业收购相关的尽职调查过程中的适用指南。本文档可对 ISO/IEC 38500 中记录的原则的应用提供建议，包括对 IT 元素的价值和风险的评估，无论是在投资银行还是由投资基金公司进行评估时。 本文件不规定或定义 IT 支持的投资所需的具体管理做法。ISO/IEC TS 38501 提供了关于如何有效治理 IT 的实施安排的指导。 [外文原描述]： This document provides guidance on governance of IT enabled investments to the governing body of all forms of organizations, whether private, public or government entities, and will equally apply regardless of the size of the organization or its industry or sector. The terms business and business outcome throughout this document include all forms of organization covered by this document. The document also provides guidance to other parties interacting with governing bodies such as project personnel, accountants, management consultants, investment portfolio managers and governance support staff. IT enabled investments within the scope of this document could be investments of any scale from acquiring businesses to any business change incorporating IT, building new business services or addressing effectiveness and efficiency gains in IT operational services to gain competitive edge, whether those services are internal or provided by external parties. Resource allocation for strategic innovation is addressed by providing guidance to the governing body's decision for investment resource allocation between short-, medium- and long-term innovation projects. This document also provides guidance that can be applied in the due diligence process related to business acquisitions. This document may provide guidance on the application of the principles documented in ISO/IEC 38500 for ranking IT enabled investments including assessing the value and risks of IT elements in the context of investment banking or as performed by investment companies. This document does not prescribe or define specific management practices required for IT enabled investments. ISO/IEC TS 38501 contains guidance on the implementation arrangement for the effective governance of IT in general. The constructs in ISO/IEC TS 38501 can help to identify internal and external factors relating to the governance of IT and to define beneficial outcomes and identify evidence of success. ISO/IEC TR 38502 contains guidance on the integration between the governing body and management of an organization in general. This document is written in accordance with the principles of ISO/IEC TR 38504:2016.