“…Source Cited by IT governance is the responsibility of the Board of Directors and Executive Management. It is an integral part of enterprise governance and consists of the leadership and organizational structures and processes that ensure that the organization's IT sustains and extends the organization's strategy and objectives [10] [4], [11], [12], [16]- [47] Specifying the decision rights and accountability frameworks to encourage desirable behavior in using IT [14] [2], [3], [5], [11], [24], [29], [34]- [37], [39], [41], [43], [48]- [64] IT governance is the organizational capacity exercised by the board, executive management and IT management to control the formulation and implementation of IT strategy and in this way ensure the fusion of business and IT. [65] [5], [12], [16], [25], [34], [39], [41], [44], [50], [66]- [71] IT governance is the definition and implementation of processes, structures, and relational mechanisms in the organization that enable both business and IT to execute their responsibilities in support of business/IT alignment and the creation of business value from IT enabled investments [72] [6], [70], [73]- [77], [78, p. 5] IT Governance is the strategic alignment of IT with the business such that maximum business value is achieved through the development and maintenance of effective IT control and accountability, performance management and risk management.…”