BPR實施後審查

[moris]

因為好像有印象做過,所以回去查2002題目,發現不同的解釋和答案..看起來都滿有道理的

組織已經完成關鍵業務的業務流程再造(BPR), IS審計師最有可能的審查重點：
A.BPR實施前的流程圖
B.BPR實施後的流程圖
C.BPR專案計劃
D.持續改進和監測計劃
Q582. Once an organization has finished the business process
reengineering (BPR) of all its critical operations, the IS auditor
would MOST likely focus on a review of:
A. pre-BPR process flowcharts.
B. post-BPR process flowcharts.
C. BPR project plans.
D. continuous improvement and monitoring plans.

2002的說明
Answer: A. pre-BPR process flowcharts.
Explan: The IS auditor's task is to identify the existing key controls
from the pre-BPR processes and determine if these controls still exist
in the new processes.

2010的說明
Answer: B
Note: An IS auditor's task is to identify and ensure that key controls
have been incorporated into the reengineered process. Choice A is
incorrect because an IS auditor must review the process as it is
today, not as it was in the past.