IT governance defines an organization’s structure, processes, and controls used to oversee the business alignment, planning, and budgeting for the technologies the organization utilizes. The composition of the IT governance group varies greatly from organization to organization. It can depend on the type of business, the size of the organization, the complexity of the technologies used, and other factors. IT governance can range from simply the head of the IT department presenting plans and budgets to the firm’s management for approval to a mature technology committee composed of business executives, firm management, and the CIO, who together oversee and approve the approach to technology acquisition and operations.