One definition of Governance is to exercise authority and control over something; a process, a service, or part of an organization. Governance begins with an organization’s Board, who are responsible for setting direction, establishing an organizational strategy, and optimizing risk and resource use in driving against that strategy. It is then the job of the business to execute the strategy in conformance with organizational policies and rules (and external legal and regulatory constraints). IT Governance then focuses on how to deliver appropriately business-aligned services in support of the performance of the strategy in conformance with the rules. COBIT is an enterprise framework for aligning IT and broader Enterprise Governance.