ABSTRACT
Decisions may include areas such as the overall budget and allocation of resources; infrastructure; business applications, standards, policies, and priorities, IS guiding principles, and the IS strategic plan. Most often, the decisions are about time (schedule), money (budget), staffing levels, and allocations. However, other decisions also require governance, such as standards, policies, and desired behavior. One example of these decisions is setting a framework for when a company should utilize package software
and when custom software would be appropriate. The bottom line is that governance describes the process through which a company makes decisions.
