TFL Vsebine / Revija SIR*IUS

Identification of knowledge and knowledge management risks

Znanje je največja konkurenčna prednost podjetja. Prepoznavanje znanja je poseben izziv, ki ga je treba ustrezno obravnavati. Poznamo dve vrsti znanj – implicitno, ki je del veščin zaposlenih in ni dokumentirano, ter eksplicitno, ki je zabeleženo v različnih oblikah zapisov – dokumentov. Prispevek seznani bralca s terminologijo znanja, z življenjskim ciklom znanja ter s tveganji, povezanimi z znanjem. Poleg tega predstavi procesa upravljanja znanja, in sicer COBIT 5 – Upravljajte kadre in Upravljate znanje, ki ju lahko učinkovito uporabimo pri reviziji področja upravljanja znanja v sklopu revizije informacijskih sistemov. Predstavljene so tudi aktivnosti, ki se pojavljajo v svetu glede neodvisnih revizij področja upravljanja znanja. Revizorji informacijskih sistemov moramo biti s takimi možnostmi seznanjeni, saj bo v prihodnje temu področju posvečeno vedno več pozornosti.

Knowledge is the greatest competitive advantage. Identification of knowledge is a particular challenge, which needs to be properly addressed. There are two types of knowledge – implicit knowledge, which is in the minds of employees and not documented and explicit knowledge recorded in a variety of formats – documents. The paper informs the reader with the terminology of knowledge, the life cycle of knowledge, and the risks related to knowledge. In addition, the paper presents the process of knowledge management and the COBIT 5 processes – Manage Human Resources and Manage Knowledge – that can be effectively used in the knowledge management audits carried out as part of the information system audits. The paper also presents activities that occur in the world in the field of independent knowledge management auditing. As information system auditors, we have to be familiar with such options, since more and more attention will be paid to this area in the future.