在知識經濟時代中，資訊技術是科技發展的基礎，它所影響的層面是全方位的，涵 蓋政治、經濟、社會等等人類所有的活動。 隨資訊科技的日益發達與應用，資訊系統與能力儼然成為企業營運的骨幹架構，同 時企業對資訊科技的投資意向也成為資訊服務市場的風向球。再則，由於公司治理逐漸 受到企業與政府的重視與要求，也將帶動資訊科技治理(Information Technology Governance, IT 治理)的落實。ISACA(Information Systems Audit and Control Association) 國際稽核協會曾對全球企業進行IT 治理實施現況之調查，顯示計畫與正推動IT 治理的 比例快速增加，但是我國推動的現況與政府應配合法規調適等皆未曾調查研究。 本研究將與 ISACA 台灣分會產學合作，分三個年度以ISACA 台灣分會會員企業為 基礎調查研究我國產業IT 治理的現況，再分析研究各國推動IT 治理之方案及政府措 施，進一步以個案探討台灣企業導入IT 治理可能產生的問題與實際效益，以作為未來 台灣企業運用資訊科技達到國際競爭優勢之參考依據。 impacts the full-range of life activities that include policies, economics, and society. The increasing of development and applications of IT, the abilities for applying information systems became the base framework for business operations. In the same time, the willing of investment in IT became the leading of information service market. Because of enterprises and government are placing more and more important to Corporate Governance that will lead the implementation of IT Governance (Information Technology Governance). ISACA (Information Systems Audit and Control Association) had investigated the implementation of IT governance from world wide companies. The results show the repaid growth of ‘plan to do’ and ‘in the process’ of implementation of IT governance. The investigation of the implementation and the research of regulation of IT governance have not enforced in Taiwan. In this research, we will cooperate with ISACA Taiwan Chapter to plan a three-year project to base on the members of Taiwan to investigate the implementation of IT governance in Taiwan, to analysis and research the selected IT governance frameworks and compound problem indexes in other countries, and to observe the implementation of IT governance by case studying. The results of this research could be provided the success factors and experiences for succeed enterprise to implement IT governance.
