Evaluation Index of Performance
Audit For IT Project in China
China National Audit Office
April 2010
Framework
Part 1. The basic elements for the evaluation
index of Performance Audit for IT Project
Part 2. The contents of Evaluation Index of
Performance Audit For IT Project in China
Part 3. The construction of evaluation index of
performance audit for IT project in China
Part 1. The basic elements for the
evaluation index of Performance Audit
for IT Project
Evaluation subject
Evaluation object
Evaluation form
Evaluation criteria
Part 1. The basic elements for the
evaluation index of Performance Audit
for IT Project
definition:
 the government institution make the audit
for IT projects.
 a series of number.
 calculated based on the well-accepted
standards or expected investment.
Part 2.The contents of Evaluation Index
of Performance Audit
For IT Project in China
five kinds of evaluation index for IT project
 Organization Capability
 Management Capability
 Usage of the equipment
 Product Index
 Returns on Investment
2.1 Organization Capability
Party A’s decision-making capability


Carry-out rate of the decision
=(non-change of the decision ×1 + numbers of the
light change of decision ×0.8 + numbers of the
medium change of decision ×0.5 + numbers of the
big change of decision ×0.3+ numbers of total
change ×0 ) / the total number of the decision
*100%
By IT Center, CNAO
The ratio 100%: the best decision
2.1 Organization Capability
Party A’s support capability


Arrival rate of the fund
= timely arrived fund value / proposed investment
value* 100%

By Nanjing Municipal Audit Bureau in Jiangsu Province
The ratio 100%: the best fund support
2.1 Organization Capability
Party B’s capability


Stabilization rate of Party B
= total number of the leave / the average number
of employees taking part in the IT project * 100%
 By Suzhou Municipal Audit Bureau in Jiangsu
Province
The ratio 0: the stable employees for the IT
project
2.2 Management Capability
On-time finish rate of the project


= (total number of the sub-projects － the number
of the sub-projects which are put off)/the total
number of the sub-projects ×100%
By Ha’erbin Resident Audit Office
The ratio 100%: finished timely
2.2 Management Capability
Over-budget rate of the sub-projects


=(total number of the sub-projects － the number
of sub-projects which are run under the budget
limit ) / total number of the sub-projects×100%
By Guangzhou Resident Audit Office
The ratio 0 : an excellent cost control
2.3 Usage of the equipment
Usage rate of the storage equipment

= (capacity of the stored data + capacity of total
new-inserted data－ capacity of deleted data )/
storage capacity ×100%

By Shanghai Municipal Audit Bureau
The ratio ≮ 80%: excellent
The ratio <60%: not fully used
The ratio >80%: running at risk
2.3 Usage of the equipment
Usage of CPU
= the average usage (M/G) during a period /
CPU configuration(M/G) ×100%

By Zhejiang Provincial Audit Office
The ratio ≮ 70%: rational
The ratio <40%: not fully used
The ratio >70%: some risks
2.4 Product Index
Coverage rate of IT project
=total number of the sub-flow using the IT
project / total number of the sub-flow in the
main business flow ×100%

By Guangzhou Resident Audit Office
The ratio 1: great benefit from the IT
project
2.4 Product Index
Users’ satisfaction rate
=number of satisfied users/number of total
users×100%

By Xi’an Resident Audit Office
The ratio 100%: the users are satisfied
2.4 Product Index
Promotion rate of website clicking
= total number of clicking during a period after
the upgrade/ total number of clicking during a
period before the upgrade×100%

By Foreign Affairs Dispatched Audit Office
The ratio >100%: successful website
upgrade
2.5 Returns on Investment
Returns on investment
=(increased income + saved human
resource cost + saved time cost+ saved
management cost)/(research or
procurement cost + deployment cost +
maintenance cost)

By Henan Provincial Audit Office
The ratio >1: the IT project is beneficial
Part 3.The construction of evaluation
index of performance audit
for IT project in China
collection of evaluation index from three
aspects
 the audit practice
 the professional consultant agency
 research
Part 3.The construction of evaluation
index of performance audit
for IT project in China
Collect the evaluation indexes from all over
the country
With the same format
Altogether 392 indexes collected
Further filter
Evaluation index with edition No. 2009.
Thanks!