governance, and IT management frameworks are illustrated in Figure 2, along two dimensions: the
level of abstraction of the framework or standard and the extent to which the framework covers the
lifecycle of IT from design of governance systems through tactical IT management.
General-purpose corporate governance frameworks such as COSO are at a high degree of
abstraction and cover only issues of governance and organization. At the other end of the
continuum, standards such as TickIT (a standard for quality software development), are related only
to a particular aspect of IT. TickIT and other IT standards relate are relevant at the tactical level
within the IT function. Other well-known standards such as ITIL and CMMI relate primarily to
management rather than governance and to tactics rather than strategy (Ahern et al. 2008; Cabinet
Office 2011). In recent releases, both ITIL and CMMI have moved more toward strategy and at
least some aspects of governance.