Governance is primarily concerned with ensuring that an organization achieves its objectives,
operates efficiently, and adds value to its stakeholders. The main objective of governance is to create
value through investments for the organization. This encompasses making strategic decisions that
align with the organization's goals, ensuring that resources are used effectively, and that the
organization's activities are sustainable and provide long-term benefits. While creating controls and
risk awareness are essential aspects of governance, they serve the broader goal of value creation
through strategic investments. This concept is aligned with principles found in corporate governance
frameworks and standards such as ISO/IEC 38500 and COBIT (Control Objectives for Information and
Related Technologies).
