should establish a framework for governance of enterprise IT that is aligned with the company’s business needs and priorities, stimulates business opportunities and performance, strengthens risk management
should ensure that the company has effective and appropriate risk management and internal control systems that are aligned with the company’s objectives, goals and strategies, and comply with applicable
, human capital, social and relationship capital, and natural capital. Principle 5.4 The board should establish a framework for governance of enterprise IT that is aligned with the company’s business needs