Information technology. Governance of IT. Application of ISO/IEC 38500 to the governance of IT enabled investments
35.020 - Information technology (IT) in general
This document provides guidance on governance of IT enabled
investments to the governing body of all forms of organizations,
whether private, public or government entities, and will equally
apply regardless of the size of the organization or its industry or
sector. The terms business and business outcome throughout this
document include all forms of organization covered by this
The document also provides guidance to other parties interacting
with governing bodies such as project personnel, accountants,
management consultants, investment portfolio managers and
governance support staff.
IT enabled investments within the scope of this document could
be investments of any scale from acquiring businesses to any
business change incorporating IT, building new business services or
addressing effectiveness and efficiency gains in IT operational
services to gain competitive edge, whether those services are
internal or provided by external parties.
Resource allocation for strategic innovation is addressed by
providing guidance to the governing body’s decision for investment
resource allocation between short-, medium- and long-term
This document also provides guidance that can be applied in the
due diligence process related to business acquisitions. This
document may provide guidance on the application of the principles
documented in ISO/IEC 38500 for ranking IT
enabled investments including assessing the value and risks of IT
elements in the context of investment banking or as performed by
This document does not prescribe or define specific management
practices required for IT enabled investments.
ISO/IEC TS 38501 contains
guidance on the implementation arrangement for the effective
governance of IT in general. The constructs in ISO/IEC TS 38501 can help to
identify internal and external factors relating to the governance
of IT and to define beneficial outcomes and identify evidence of
success. ISO/IEC TR 38502 contains
guidance on the integration between the governing body and
management of an organization in general.
This document is written in accordance with the principles of ISO/IEC TR 38504:2016.
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