Imaginea de mai jos am mai folosit-o şi cu altă ocazie:

ITIL ne ajută cu două definiţii:

„Client: Cineva care cumpara bunuri sau servicii. Clientul unui prestator de servicii IT este persoana sau grupul care defineste si agreaza tintele nivelurilor serviciilor. Termenul este de asemenea folosit informal cu semnificatia de utilizator. De exemplu „Aceasta este o organizatie centrata pe client”

„Utilizator: O persoana care folosteste zilnic un serviciu IT. Utilizatorii sunt diferiti de clienti deoarece nu toti clientii folosesc serviciile IT in mod direct. ”

Conform ITAF „User’ could include a variety of stakeholders, depending on the circumstances, such as shareholders, creditors, customers, the board of directors, the audit committee, legislators or regulators”

Acum să luăm ca exemplu OMCTI 389/2007 şi auditul Internet banking. Cine este „auditatul”/partea responsabilă şi cine este „utilizatorul”/”intended user”? Sunt una şi aceeaşi organizaţie?

Raportul de audit ar trebui să fie public sau confidenţial?

„Recommendations resulting from the conduct of audit and assurance engagements should be reported in a separate report and not as part of the audit or assurance report. The recommendations, which, as part of the reporting process require review and agreement by management and the auditee or other stakeholders, should be presented in a clear, concise and actionable manner. Reports to senior management and executives should address issues and concepts, with detailed audit findings used as illustrations of the issue, problem or result. Reports to middle and line management should contain sufficient information to allow them to fully understand the issue and deal with the problem. Where appropriate recommendations should include provision for timely monitoring and follow-up.” – ITAF