The objective of this standard is to provide a framework of principles for

Directors to use when evaluating, directing and monitoring the use of

information technology (IT) in their organizations.


Most organizations use IT as a fundamental business tool and few can

function effectively without it. IT is also a significant factor in the future

business plans of many organizations.


Expenditure on IT can represent a significant proportion of an organization’s

expenditure of financial and human resources. However, a return on this

investment is often not realized fully and the adverse effects on organizations

can be significant.


The main reasons for these negative outcomes are the emphasis on the

technical, financial More >