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42 Enterprise Data Governance

– analysis of the impact of data defects on the execution
of processes by impact type: process failure, subsequent
entry with delayed processing, malfunctioning with partners,
with clients, etc.;

– number and type of disparities vis-à-vis regulations:
delay taking into account a new version of a business
regulation, inability to take into account one part of a
regulation, putting a regulation into place outside of the
intangible assets (for instance directly managed in Excel
spreadsheets), etc.;
– frequency of queries and updates by intangible assets
and organizational unit. Monthly analysis of these
frequencies in order to be able to judge the activity of the
organization regarding its master data and its business
rules,
– amount of effort dedicated to training personnel by
intangible asset;

– financial valuation of these shares ; etc.
3
Before reaching such a mastery of an IT system by its
business repositories (data and rules), it is necessary to
transform what is already in place. This transformation
must not put in jeopardy the current activity of a company.
It must be carried out in a progressive manner, without
imposing a big-bang effect that would be impossible to
negotiate. We are now going to show how this is possible.

2.2. The transformation stages of an IT system

Faced with cumbersome and out of date IT systems,
stemming from several decades of bespoke developments as
well as use of software packages, a company often no longer
has the means to replace its IT in one go. An organization

3. It is then necessary to have rules to evaluate assets, in the form of an
accounting approach of a quantitative, qualitative and financial nature.