IT governance is management's ability to direct and control the enterprise's IT activities in line with organisational strategic goals. Leadership, organisational structure and processes are used to leverage IT resources and drive alignment, the delivery of value, management of risk, optimisation of resources, sustainability and the management of performance.     

The challenge is to address stakeholder expectations when multiple business units "own" and "use" the same set of services and where most applications are "owned" by individual business units that control the budget for design, development, and support. The first step towards better governance is to establish accountability. This requires an examination of the roles and responsibilities within the processes used for decision-making that can impact on the achievement of strategic goals.  

Decision-making can be found at all levels within an organisation. The most basic decision is how to use one's available time. Good governance will enable alignment of daily activities with strategic goals and encourages individuals to first perform those tasks that can impact strategic goals by linking tasks to activity goals, process goals, IT goals and the organisation's business goals. Individuals are empowered with knowledge about "what" is expected and are freed from narrow job descriptions of "how" to perform the tasks. They are encouraged to determine the "best practice" for undertaking these tasks aiming at discovering what will be sufficient for the particular organisation.

Processes are defined to organise IT activities in a manner that is intended to be efficient and effective. Processes exist at various layers within the enterprise and are influenced by the organisational structure and leadership provided. Implementing IT governance is iterative and occurs at the strategic, tactical and operational levels in line with stakeholder priorities.

Developing a capability to better govern encompassess people (i.e. roles), process and technology and requires the managing of outcomes consistent with measurable preconditions. The purpose is to institutionalise discipline and maturity in IT processes so as to gain greater control and economies in achieving strategic goals.