Resumen

POSTHUMUS, S  y  VON SOLMS, R. The board and it governance: towards practical implementation guidelines. JCMAN [online]. 2010, vol.7, n.1, pp.574-596. ISSN 1815-7440.

This paper addresses the need for clear guidance on IT governance and its implementation based on the current lack of board level understanding of strategic IT-related issues. The paper briefly discusses a model that was developed to provide guidance to boards of directors on how to strategically direct and control IT i.e. the WHAT, WHO and HOW of IT Governance (WWH-ITG) Model. Then a set of implementation guidelines to facilitate the implementation of the WWH-ITG Model are introduced and discussed in detail. Through this various key aspects central to ensuring that IT governance is applied effectively in an organisation are highlighted.

Palabras clave : Board of Directors; Penta-Bottom-Line; Responsible; Accountable; Consulted; Informed; IT Governance.

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