“…[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. [3] [5], [36], [77], [79]- [81] IS/IT governance concentrates on the structure of relationships and processes to develop, direct and control IS/IT resources in order to achieve the enterprise's goals through value adding contributions, which account for balancing risk versus return over IS/IT resources and its processes [82] [3], [11], [23], [83]- [85] IT Governance describes the distribution of IT decision-making rights and responsibilities among different stakeholders in the organization, and the rules and procedures for making and monitoring decisions on strategic concerns. [86] [11], [36], [87] Preparation, development and implementation of decisions on goals, processes, people and technology at tactical and strategic levels [88] [37], [43], [89] The organizational capacity to control the formulation and implementation of IT strategy and guide to proper direction for the purpose of achieving competitive advantages for the corporation [90] [3], [91] IT governance is the selection and...…”