Exploring How Corporate Governance Codes Address IT Governance

摘要

IT governance, also referred to as governance of enterprise IT (GEIT) or corporate governance of IT, is a subset of corporate governance that is concerned with enterprise IT assets. In an analogy to corporate governance, IT governance is concerned with the oversight of IT assets, their contribution to business value and the mitigation of IT-related risk. A commonly referenced definition states: Enterprise governance of IT is an integral part of corporate governance exercised by the board and addresses the definition and implementation of processes, structures and relational mechanisms in the organization that enable both business and IT people to execute their responsibilities in support of business/IT alignment and the creation of business value from IT-enabled business investments.