A recent Cutter Consortium survey explored the status of IT governance in 252 firms. As might be expected, the context in which these judgments are made bears on the relevance of these opinions to our readers. For instance, firms with large IT shops (i.e., those with at least 500 employees) represent a relevant comparison only for those in similar environments. Also, the responses from employees at firms in which there is a harmonious business-IT relationship suggest a very different interpretation than those responses from firms in which the relationship is adversarial.