本研究從使用單位的角度觀察風險，並透過訪談使用者與內容分析法，將蒐集的資料依據風險、資源、系統開發產生命週期等特性，分別編碼。研究結果發現：第一、使用單位擔任系統需求提供者以及確認者，其首要關注的是與系統功能和使用上有關之系統需求，以降低需求模糊的風險。為了確認使用需求被準確的定義和執行，組織結構上的風險、人員風險、以至於技術風險，也會逐一被使用單位提出。第二、使用單位除了運用單位內能掌握的資源，解決問題和降低風險之外，也將整個團隊其他單位的資源，都視為可用的資源，並且用於降低系統需求模糊的風險。研究上，本研究從資料分析結果得知風險在不同階段的變化，這也說明了風險管理是持續動態的管理過程。實務上，進行風險管理時，以角色為主體來解析專案內的各種事件，更能瞭解不同參與角色的觀點，在資源的分配上，以及眾多參與者的各種需求中，取得平衡點。

Purpose－For the project managers, it is possible to management risks or reduce the uncertainty of the development project through effective risk identification. However, Due to the limited resources, the project managers don’t only identify risks from the technical view but also from the users’ view. This study focuses on the risk identification from the users’ perspective and discussed these risks throughout the stages of information system project development. Design/methodology/approach － In order to collect data, we interviewed 7 participants which are the managers of the user units and adopted content analysis techniques to classify the risks, resources and stages of information system development process. Findings－There are two findings of this study: first, the users identify primary risk are the task risks and these risks are associated with system function and specific requirements because these users play the critical role in the project team to describe what the system is and to check what the system they will have. That means which priority risks are concerned by the users depends on what their responsibilities or objective of the organization. Second, the users access the resource which they have and they also integrate the resource that the other units of the entire project team to deal with these identification risks. Originality/value－According to the findings, the risk identification process is not static process as the difference risks were identified throughout the stages of the system development process. In practice, the risk identification from the role prospections could better understand the reasons behind each participants and it would be good in resource allocation.