For many organisations, information and the technology that supports it represent the organisation's most valuable assets.
Many organisations recognise the potential benefits that technology can yield.
Successful organisations, however, understand and manage the risks associated with implementing new technologies . Dependence on electronic information and IT systems is essential to support critical business processes. In addition, the regulatory environment is mandating stricter control over information. This, in turn, is driven by increasing disclosures of information system disasters and increasing electronic fraud. The management of IT-related risks is now being understood as a key part of enterprise governance.