IT governance, organizational structure and IT strategy: board, steering committee, business alignment

IT governance is how an organization makes sure its use of technology supports its goals, delivers value, manages risk and uses resources responsibly. It is part of enterprise governance, not a separate IT project. Governance is different from management. Governance evaluates options, sets direction, makes high-level decisions and monitors performance; management plans, builds, runs and monitors activities within that direction. The CISA exam returns to this split often: when a question asks who is ultimately accountable, it is usually a governance body.