摘要:A corporate governance systemis not based solely on enforcement actions and incentivesinorderto obtain performance. In the context of a modern business environment, it must initiate and supportresearch and development, contribute to social stability by harnessing human andculturalcapital.Corporate governance plays a key role in improving the efficiency of the capital market through its impacton their operations and financial reporting integrity.IT governance has become a necessity due to the increased dependence, which is sometimes critical,against the company's IT resources and due to the IT risks growth and diversification that management mustsettle, now operating in a heavily computerized environment.The changes in the informational environment and the expansion of new information technologies inorganizations determine more complex and heterogeneous IT infrastructures. An essential issue isrepresented by the quality and performance of the existing system within an organization