As part of the implementation of IT governance, the board of an enterprise should establish an IT strategy committee to provide input to and ensure alignment of the enterprise and IT strategies, because this would enable the board to oversee and direct the IT function in a way that supports the enterprise’s vision, mission, goals, and objectives. The IT strategy committee should consist of board members and senior executives who have a stake in the IT performance and value delivery, and who can communicate and coordinate with other board committees and business units. The IT strategy committee should also review and approve the IT strategic plan, monitor the IT performance and outcomes, and ensure the alignment of IT resources and capabilities with the enterprise’s needs and expectations1 . References := ISACA, CGEIT Review Manual, 7th Edition, 2019, page 19-20.