Every company’s objective is to create value, thus implementing information systems that produce intangible gains. The assessment of the information systems is a major phenomenon in companies because of the strategic and financial implications. In fact, companies keep investing in information systems in order to improve their performance and results. This process characterizes the big companies but also the SMEs and all the activity sectors. The assessment raises the question of the system’s efficiency and performance and may be conducted in various approaches: (1) at a technical level (the technical performance of every component); (2) at a financial level (the information system is an investment project that has to be evaluated); (3) at a strategic level (the system’s impact is measured in relation with the company’s strategic positioning); (4) at a users level.