Governing Information Technology Risk

摘要

Whatever mode it takes—centralized or decentralized, staff-led or board-led—IT Governance must be actively embraced by the Board if the organization is to be responsible to its stakeholders. About two-thirds of all capital spending is devoted to information technology, and around 40% of that comes to the Board for approval. This exploratory research affirms earlier work that holds directors should spend greater time and attention on IT issues, and it suggests a minimum number of areas that should be considered by directors.