IT Governance Within Corporate Governance

Abstract

The need for oversight has prompted the incorporation of IT governance into corporate governance codes and practices. However, since its incorporation, the understanding and implementation of IT governance codes have been challenging for the board. Boards find these codes extending beyond their governance oversight responsibilities. Whilst existing literature have divergent approaches and focus, most agree and call for more explicit studies on how corporate governance board are affecting IT governance oversight. This chapter reviews IT governance frameworks, corporate governance codes, and practices to identify key aspects of IT governance relevant and applicable at the board level. The chapter derived a conceptual framework of an effective IT governance implementation that consists of four key components that directly influence IT governance implementation: governance capabilities, key features of implemented IT governance frameworks, and change management. The framework postulates that boards that focus and address these components would improve the IT governance effectiveness.