Corporate governance of IT: A framework for development

Corporate IT governance (ITG) particularly focuses on ensuring return on investment (ROI) and compliance with accounting procedures. ITG must also provide a comprehensive framework that allows organizations to deal with a range of computing issues. Organizations must develop their own policies and procedures regarding ITG and give them to their architects and developers for implementation. Governance reflects the leadership and organizational structures and processes that ensure IT sustains and extends the organization's strategies and objectives. ITG can be defined as the organizational capacity to control the formation and implementation of IT strategy and provide direction to achieve competitive advantages for the corporation. Organizations must thereby make every effort to establish structures that yield business value through IT and control mechanisms and minimal misguided IT mechanisms.