This document provides guiding principles for members of governing bodies of organizations and those that support them on the effective, efficient and acceptable use of information technology (IT) within their organizations.

This document is applicable to:

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the governance of the organization’s current, and future, use of IT;

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the governance of IT as a domain of governance of organizations.

In terms of audience, this document is applicable to:

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all organizations, including public and private companies, government entities, and not-for-profit organizations;

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organizations of all sizes, from the smallest to the largest, regardless of the extent of their use of IT.