Proceedings

Aspect Focus
Systems
Development
A systems
development unit or
department, or a
particular systems
development project.
Issues
Probed
in order to meet those
requirements. Threats from the
network are represented by
virus attacks and phishing
attempts, and vulnerabilities
pertain to the ill-managed acces
authorisations in the
enterprises’ own network and
inadequate encryptions for
inbound and outbound
transmissions.
How business requirements
(including information security
requirements) are identified;
and how systems are designed
and built to meet those
requirements. Vulnerabilities
can be caused by inadequate
testing in the development
stage of the systems and
products and threats can arise
from fatal errors neglected in
the development phase.
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How they affect the perspectives
set in BSC
Internal process perspective:
through the efficiency of
transmissions between terminals in
the programming dept.
Financial perspective: through the
costs required to build and mentain
the network
Learning and innovation: through
the WAN acces to international
scientific databases
User perspective: through concern
shown towards their needs before
setting changes
Internal process perspective:
through internal procedures used to
identify and encounter possible
threats.
Financial perspective: through the
value added to the market value of
the enterprise by the implemented
system
Learning and innovation: through
the percentage of innovation in the
actual development
*As Cisco Systems shows, the rising prices of IT sector stocks are volatile and depends on competitors’
decisions as well as the brokers’ negotiation skills (R.D. Loghin, „Implicaţiile contabile ale achiziţiilor
de fotbalişti de către cluburile de fotbal,” 2010).
The ever-present shadow of vulnerabilities and threats to the system, as well as
classical problems, can prevent meeting organisational objectives, a fact that can be
checked through a set of measures meant to support active performance monitoring
efforts, and revealed through statistical, operational and accounting evidence.
Measuring performance and risk converge at a common ground, through different
trajectories: measuring performance becomes more risk-oriented through a set of
performance measures that can detect signals of weakness from the enviroment in a
timely fashion; risk measurement becomes more performance-oriented as it connects
potential threats and opportunities to the enterprises’ strategic objectives.
There are different studies in which, besides the classical performance oriented BSC,
there are references to approaches regarding enterprise-wide risk management.
(Mamoru, 2004; Nagumo, 2004; Beasley et. al. 2006; Woods, 2007). The set of
measures, in order for a more efficient layout, are structured into four perspectives,
and those are: user perspective, financial perspective, internal process perspective and
a learning and innovation perspective.
3.1. User perspective
We chose to replace the customer perspective with the user perspective, as the
recipients of information technology aren’t restricted to customers. Users is a term to
include all those who use information systems developed and mantained by the
enterprise. They have the ability to interact with the supplier and notify it about the
degree of those interactions. The GUI interface is intuitive, but for many users there
needs to be a support system capable of receiving calls and complaints. The enterprise