Integrated Governance of IT Services for Value Oriented
Organizations
Antonio Folgueras Marcos, Belén Ruiz Mezcua and Ángel García Crespo
Carlos III University, Escuela Politécnica Superior, Computing Department
Av. Universidad 30, Madrid, Spain, 28911 Leganés
Abstract. This paper shows a latest generation model for the management and
governance of the technologies and Information Systems (IT) in the organiza-
tions. IT governance is the key to achieve high level of maturity in the SOA
Maturity Model. Currently there are standards and methodologies of interna-
tional character that cover in detail the different critical aspects of the Informa-
tion Technologies’ governance such as CobiT, Itil, ISO20000 and Balanced
Scorecard for IT. This governance model starts from the knowledge acquired in
the mentioned standards and allows carrying out the tacit and strategic govern-
ance of all the activities in an information systems department. The model de-
picted in this paper includes: the monthly and tacit control of the IT processes,
the system’s portfolio management, the IT strategy planning and the alignment
of the strategies with the operations (four alignments because considers: sys-
tems and business). This model is called IG4 (Information Governance Four
Generation) due to the fact that it includes important improvements on the clas-
sic management and governance IT models.
1 Introduction
The objective of this paper is to define a standard to cover the IT Governance in all
kind of service oriented organizations. With this standard the CIOs can plan, manage
and control all the IT processes in an integrated way. Despite the Information Tech-
nologies’ Governance (IT) being a relatively new area, it boasts interesting tools that
provide best practices to cover five basic aspects:
1. Audit and control of the IT internal processes by means of metrics. The IG4
model reaches the monthly level, the tacit and strategic, because the daily
control of the operations (for example the incidences) exceeds the IT gov-
ernance tools’ reach.
2. Better practices that provide a comparison with the IT work of the organiza-
tions in similar sectors and environments.
3. Double aspect alignment: business and technologies as well as strategy and
operations.
4. Strategy planning and simulation.
5. Added value techniques of investment and decision analysis to manage the
projects / applications to deal with.
Folgueras Marcos A., Ruiz Mezcua B. and García Crespo Á. (2007).
Integrated Governance of IT Services for Value Oriented Organizations.
In Proceedings of the 1st International Workshop on Architectures, Concepts and Technologies for Service Oriented Computing, pages 52-61
DOI: 10.5220/0001349300520061
Copyright
c
SciTePress
This four generation model fulfils all of these aspects but in a way:
1. Totally integrated, defining in detail the way to accomplish the interfaces
among each of the five aspects mentioned. The integration is complete both
in the aspect of integration of the best tools for the analysis of the informa-
tion systems as well as the integration between the IT and business [7].
These two integrations must take into account innovation [16] and added
value as two key aspects.
2. Taking into account the positive points of each standard or methodology in
existence, avoiding researching in areas where the acquired knowledge is
high.
3. Doing a governance model usable by any organization without requiring any
adaptations. For this purpose, the standards are simplified taking into ac-
count the size of the enterprise and the sector it works for.
Within the IG4 model’s reach is giving response to the monthly control (real, plan
and deviation), to the tacit needs (medium term) and strategy needs (long term).
Moreover, the IG4 model starts from a detailed analysis of the business processes
coverage by IT and of the processes of any IT department. The said coverage analysis
is complemented by an analysis of the double alignment sought (technology/business
and strategy/operation) and some control tools. All of these control, coverage analy-
sis, alignment and strategy planning functions are valued and analyzed by means of
three useful techniques which are complemented in the IG4 model: metrics, bench-
marking and maturity models.
As it has been previously mentioned, there are five key aspects to bear in mind if an
efficient and effective governance of the IT is required within the organizations: Au-
dit & control, benchmarking, alignment, strategy planning & simulation and added
PLANIFICATION AND
SIMULATION
Figure I: General view of the Information Governance Model (IG
4
).
IT
PROCESSES
COVERAGE
DIRECTOR SCORECARDS
BUSINESS
PROCESSES
COVERAGE by IT
VALUE
CALCULATOR
MONITORING
Exception
Models
Dynamic
Models
Causal
Models
Mapping
Models
1
4
3
2
Monitoring
Strategy
Planning
Management
Processes
Coverage
I
T
G
O
V
E
R
N
A
N
C
E
PROJECT /
APPLICATIONS
PORTFOLIO (new)
O
l
d
PROJECT MANAGEMENT
PLANIFICATION AND
SIMULATION
Figure I: General view of the Information Governance Model (IG
4
).
IT
PROCESSES
COVERAGE
DIRECTOR SCORECARDS
BUSINESS
PROCESSES
COVERAGE by IT
VALUE
CALCULATOR
MONITORING
Exception
Models
Dynamic
Models
Causal
Models
Mapping
Models
1
4
3
2
Monitoring
Strategy
Planning
Management
Processes
Coverage
I
T
G
O
V
E
R
N
A
N
C
E
PROJECT /
APPLICATIONS
PORTFOLIO (new)
O
l
d
PROJECT MANAGEMENT
Fig. 1. General view of the Information Model (IG
4
).
53
value techniques. These five aspects are essential when it comes to managing any IT
department, so if the governance models do not include them in a totally integrated
way:
1. Some key requirements of management or governance are left uncovered.
2. Multiple solutions are forced to be used so the dispersion of the different so-
lutions does not allow the IT’s Governance traceability.
3. High efforts of adaptability by the IT departments are demanded so that
complete governance tools are available when it is not the CIO (Chief In-
formation Officer) ultimate purpose to prepare or customize these govern-
ance tools.
As figure 1 shows, the model boasts four layers that pursue different objectives and
where the six system’s modules are situated:
1. Monitoring level: it matches up with the monitoring module. It includes key
information and alerts of the rest of the modules.
2. Planning level: it matches up with the simulation and planning module. The
strategy planning is carried out by means of dynamic models that allow
simulation and help the detailed planning that is carried out and supported by
the two processes coverage (of business processes and of IT processes).
3. Strategy management and analysis level: This level is covered by two mod-
ules: applications portfolio module and the balanced scorecards BSC module
(based on the BSC philosophy: Balanced Scorecard). The latter module is
divided into the BSC of the business activities coverage by IT and into the
BSC of IT activities’ coverage. A sub module of project management is in-
corporated.
4. Processes’ coverage level: It details which are the business’ processes and
what their coverage is by the IT and which are the IT processes and what is
the coverage given to these processes. It reaches a level of detail of the proc-
esses’ activities. The coverage level boasts two information arrangements:
by applications with all the supported functionality’s details (only to analyze
under IT coverage) and by processes to consider, for example, the lead time.
2 Related Work
In a technical codification level there has always been a lack of orientation view to
the value, subject that the software’s economy discipline has tried to give an answer
to [2] [3]. In a more aggregated system’s level and not of software the current disper-
sion in the achievement of governance information is indicated by the different sur-
veys where there is a great dispersion of used methods and there is no massive use
tool: IT Balanced scorecards, regulations (ISO 9000, ISO 15000, ISO 17799, etc),
governance methods (CobiT, ITIL, Coso, etc), simulation models, project / applica-
tion based management (PMBOK [18], CMMI [1], etc), quality and process based
management (6 SIGMA and Lean [22]), etc. Moreover all of these methodologies are
treated in a disintegrated way so that its use with important tools such as applications
portfolio and system’s strategy planning is complicated.
54
The start of the IT Governance was due to the classic analytic accountancy concep-
tion in which the computing areas were considered centers of structure cost in which
some natures of expense where imputed, which by means of sharing out methods
proceeded to the assignation to the products or expenses structure in a more or less
contrived way. An important advance to this traditional view was brought by the
ABC methods (Activity Based Costing) very appropriate for areas with an important
level of indirect expenses as it is the computing department’s case. This way of dis-
tributing the costs by means of some activities allows a sharper assignation (by defi-
nition of activities and cost-drivers) of the computing department’s expenses to the
different units of business, products and accounts of results. Both the ABC method
and the traditional method have the same lacks: they do not ensure the alignment with
the strategy or businesses, they do not promote or bear the innovation and they do not
have at their disposal planning or simulation tools. Also the control and system audits
were inexistent as they limited to a few cost centers with six or seven classes of ex-
pense.
To the previous insufficient IT governance proposal, continues an interesting ap-
proach orientated to ensure the strategy management’s monitoring by means of align-
ment techniques of the main objectives. These methods are based on balanced score-
card of Kaplan and Norton versions with their four views: innovation, internal, client
and financial [13]. The IT Balanced Scorecard (itBSC) is a variation of the balanced
scorecard based on the typical activities of a computing department summarized in
two views, a first one for the acquisition and development and a second view for the
delivery and support. The two main points of the IT balanced scorecard are a com-
plete alignment of the IT strategy with the IT operations and a subsequent alignment
by means of a cascade of balanced scorecards with businesses. Besides that alignment
the balanced scorecards is a good tool for strategy’s implementation as it allows the
monitoring of the enterprise’s objectives once the critical success factors have been
defined.
However, the IT balanced scorecard do not give a complete solution for the IT field
as they are based on the strategy level, they lack an auditor value and an internal
control, and their point of view of ensuring the alignment with the strategy leads them
to give an incomplete view and only focus on those chains of critical success factors /
goals / indicators meant to be aligned. The theories related to the strategy planning of
the information systems cover key aspects such as the decision-taking for the IT’s
position of our organization in the future. The planning model is key for the IT gov-
ernance due to the high cost of the investments in applications and the need of re-
couping during several years [14]. However, these models are not enough for a de-
tailed control of an IT department’s different activities so they cannot be used in an
isolated way to carry out a correct IT Governance.
A third generation of models and methodologies for the IT governance is brought by
an evolution of different IT audit and control methods [10] among which we can find
the well-known CobiT [5], Itil [11] and Coso [6] (the latter one with a general ap-
proach as for enterprise’s audits). These methods, due to their depth, give a great
level of detail and have been completed until reaching high levels of rigor and have
therefore evolved towards governance models with some peculiarities: Itil focused to
the service, CobiT to the control in a more strategy level, ISO17799 if you are look-
ing for a complete security solution [4]. and Coso to the internal business control.
55
Only taking into account each one’s complexity taken separately in addition to the
necessity of having the best of each of them leads inexorably to the impossibility of
its use bearing in mind the busy agenda of a CIO. Due to the important investments
that require software’s developments and the application’s implementation, the phi-
losophy of the CMMI maturity models must be integrated in the IT governance mod-
els [1]. Based on the CMMI philosophy, a very useful tool that complements the
governance models are the maturity processes, as they include the time variable and
the routes needed to allow a better approach to the benchmarking techniques as it is
the appropriate way of weighing up the results without forgetting that the better prac-
tices’ tools and the standards must be designed in a way that the mere comparison
with the best practices does not get to stop the real innovation.
This IG4 method means a new advance to the IT governance by means of a tool that
integrates in a forced way the necessary requirements of planning/ simulation/ audit/
control, better practices / added value and alignment. Another aspect that distin-
guishes the present approach is the existence of an added value module that works
like a value calculator of all the modules.
3 General Description of the Model
As it has been mentioned in the previous sections, this IG4 model is a model that
pretends to provide solution to the problems of enterprises in the IT field without
gathering lots of methodologies or spending a lot of time adapting them. Due to the
importance the systems’ area has achieved in the enterprise as essential part of sur-
vival or as part that sets the difference in the business, the fact of controlling the IT
area is not an easy task and it requires the following model described (it is described
the three main layers by size reasons):
3.1 Level of IT Strategy Planning
It is in this level where the system’s planning to five years is carried out. It is a criti-
cal module if considered that the decisions in IT involve important investments to be
recouped in large periods of time. Also the IT require simulation tools that allow to
analyze different alternatives to determine how current decisions influence (for ex-
ample selecting a COTS or a CASE tool) in a future costs’ decrease (or value genera-
tion) in the medium and long term [9][20]. This module is supported by a dynamic
system’s planning and simulation tool like Vensim or Stella. As the level of detail is
to five years, it is lower than that one of modules that supports monthly control in-
formation (coverage modules). In this planning and simulation module the informa-
tion is, because of the tool’s needs, of a monthly regularity, whilst in the activities’
maps where the planning/real situation/deviation control is carried out in a detailed
way the information’s level of detail is: in the first future year it is month to month
whereas the information’s detail in the following four years is four-monthly to four-
monthly [21].
56
The way of feeding this planning and simulation tool is by the coverage modules
although only in those concepts that have enough level of detail to boast planning
information. The way of calculating the value and costs like the rest of the IG4 model
is carried out according to the scheme followed in the value calculating module (sec-
tion 3.4.). This module sends information to the calculating module and receives the
value and costs (as the breakdown that will be indicated) of the calculating module.
Fig. 2. Balanced Scorecards with active alignment between business and IT.
3.2 Level of Management and Analysis for IT
The Scorecards’ module for IT main task is to help defining the strategy, ensure the
strategy’s fulfilling, ensure the alignment between the business needs and the sys-
tems’ coverage and analyze the suitability and improvement points of each of the
systems and enterprise’s applications. In order to achieve these objectives there are
two modules: applications portfolio and director scorecards for IT.
1. Applications Portfolio (AP): Both the corporate systems (COTS and legacy) and
the systems based on Internet technology are analyzed in this applications portfolio in
a level of detail of systems/ modules and sub module (only the main sub modules).
The information with a higher lever of detail of the business’ processes and its cover-
age by IT is bore in the processes’ coverage modules by IT (it is the module that
feeds the applications portfolio).
2. Director Scorecards (DSC): They work similarly to the Balanced Scorecards (BSC)
developed by Kaplan and Norton as for causal diagrams but they differ from the latter
ones on the fact that they follow a cyclic supply and demand structure that starts with
the market’s understanding, continues with the innovation followed by the operation
and ends as supply in the market again. The IG4 model bears similar treatments at a
business and IT level. Taking into account all of what has been said and due to the
fact that it is considered more suitable, the financial view of Kaplan and Norton’s
57
BSC is extracted in a calculating module that deals with all the IG4 model. Also as
this view depends on the supply/demand, it facilitates a parallelism with the planning
simulation that follows a complete model of supply and demand too as it is shown in
figure IV for business processes. Just as it has been mentioned the planning view
follows a high level of detail but considers all of the business processes and IT proc-
esses. On the contrary the BSC specialize in the strategic objectives and all of the
steps required in order to define the strategy and ensure the strategy’s alignment be-
tween businesses and IT.
In the IG4 model the adjustment of the businesses coverage’s views by IT and of the
IT activities’ coverage is innovative. Currently the businesses and systems of infor-
mation’s adjustment is carried out by means of the systems’ alignment with busi-
nesses in a unique direction that goes form businesses to systems. But this approach
implies three problems:
1. A first problem is that in the current enterprises and in sectors such as the bank, a
great number of functions and activities totally depend on the information systems:
there is no business without IT that bear the business’ processes [15]. Any BSC that
do not include a complete integration with the IT balanced scorecards are wrong.
2. The second point to take into account is that many business models base their in-
novation on the technological tools’ functionalities so in this case a business align-
ment is produced simultaneous with the steps indicated by the IT’s strategy [8]. The
Internet channel in most of the sectors (for example an on-line newspaper or CRM
model) are good examples of this tendency in which the technological tools’ strategy
marks the step of the business’ strategy.
3. The client’s perspective is not enough and it disintegrates in two scorecards: mar-
ket analysis (start of the demand) and penetration in the market (end of the supply),
which include the key macroeconomic variables of the sector and IT there are at that
point of time.
The alignment is carried out by means of BSC cascades following the businesses’
logic and the interrelation with technologies, being possible three routes:
1. When it is about aspects not influenced by the IT and that lead to innovation, the
BSC’s cascade is the following: markets understanding, businesses innovation, busi-
NET
VALUE
ORGANIZATION
VALUE
VALUE ADDED
CALCULATOR
Tally
process
Versions
cost
Acquisition
cost
TCO
GROSS VALUE
FLEXIBILITY
Investments
reduction
Expense
reduction
Cost
reduction
Increase
margins
Increase
rotation
Enhance
relationship
Product / service
characteristics
Brand
reinforcement
Improve
analysis
Improve
operation
VALUE
RISK
To be
pioneer risk
Manage
cost
Maintenance
cost
Deploy
cost
Operation
effectiveness
Strategy
innovation
COST
RISK
Execution risk
FLEXIBILITY
RISK
Figure III: Value calculator module of the Information Governance
Model (IG
4
).
NET
VALUE
ORGANIZATION
VALUE
VALUE ADDED
CALCULATOR
Tally
process
Versions
cost
Acquisition
cost
TCO
GROSS VALUE
FLEXIBILITY
Investments
reduction
Expense
reduction
Cost
reduction
Increase
margins
Increase
rotation
Enhance
relationship
Product / service
characteristics
Brand
reinforcement
Improve
analysis
Improve
operation
VALUE
RISK
To be
pioneer risk
Manage
cost
Maintenance
cost
Deploy
cost
Operation
effectiveness
Strategy
innovation
COST
RISK
Execution risk
FLEXIBILITY
RISK
Figure III: Value calculator module of the Information Governance
Model (IG
4
).
Fig. 3. Value calculator model of the information Governance Model (GI
4
).
58
nesses operation and market penetration. In this case only the monitoring level and
the management and analysis level are affected.
2. When it is about aspects not affected by the IT and with no innovation, the BSC’s
cascade is the following: markets understanding, businesses operation and market
penetration.
3. When it is about aspects affected by the IT the DSC’s cascade is the following:
Markets understanding, businesses / IT innovation (simultaneous), development and
IT acquisitions, business / IT operations (simultaneous) and market diffusion.
The third important difference provided by the IG4 model is that the scorecards’
financial view has been extracted in a calculating module for several reasons:
1. The calculating formula is fixed and identical, it is required in all of the IG4
model’s modules and is not subjected to variations. This calculating formula is based
on the strategy innovation concepts, operational efficiency, and some variants of the
“Total Cost of Ownership” and “Total Economic Impacts” [23] methods.
2. In this IG4 model, as it has been previously mentioned, the value’s management is
critical in all the modules as is it the only way of objectifying the IT’s improvement
points in the organizations that would otherwise remain very subjective. This calcu-
lating way is used in the four levels and in the six modules of this IG4 module.
3.3 Level of Processes: Maps and Coverage
This IT governance model has its limits in the Systems of Information’s fields. So it
is not the IT’s governance objective to analyze the business strategy, but, on the con-
trary, it is this model’s objective to analyze the way the information systems give
coverage to the business needs detected. Because of this the IG4 model bears two big
groups of processes maps: business processes to analyze its coverage by IT and typi-
cal processes of the IT departments.
The IG4 model would not be useful to give a complete support of the Computing
Field of an organization didn’t it support a level of detail enough to justify the deci-
sions and to analyze the source of the inefficiencies. On the contrary, taking into
account the IG4 model, the best solution is to reduce the analysis detail because this is
an integrated tool with clear executive orientation. For example, reaching a level of
detail as exhaustive as the one ITIL can have in the monitoring of the service’s man-
agement has tried to be avoided (more in the field of daily operation control).
The two large groups of processes and activities bore by the IG4 model are:
1. Coverage map of the business processes by the IT: It follows a supply and demand
approach just like BSC (balanced scorecards) and the planning module. The classifi-
cation followed in order to classify the processes, define their activities and determine
the best CSF and metrics (KGI and KPI) has been starting from the main modern
theories about businesses. This view also takes for base information an analysis of the
magnificent application maps that SAP [19], Navision and Oracle bear distinguishing
between basic processes common to the generality of the business sectors and func-
tionality / processes that are particular of specific sectors. The IT portfolio reads this
process coverage to group the information according to applications. Besides the
most modern theories that manage innovation and operations, in the current decade a
good management tool of the IT can’t be understood without taking into account the
59
internal practices of a good finance and social governance (Sarbanes-Oxley [10]) that
are also represented within the IG4 model’s processes (only to analyze the IT cover-
age). To allow the testing, each of the processes is analyzed in accordance with the
maturity they include: maturity in the operational efficiency, maturity in the strategy
innovation, maturity in the risk treatment and maturity in the flexibility treatment. The
maturity in the operational efficiency and in the strategy innovation regards the deliv-
ery (lead time analysis), the functionality’s grade of coverage and the service’s qual-
ity (confidentiality, integrity, availability, compliance and reliability). As control of
the monthly operation this module registers in detail the processes, the critical points
of this process, the real data (metrics) and the planning and deviation from the plan-
ning for each process. Because of the load of work the control of planning and devia-
tions leads to, this control task is only carried out for the main processes (to make up
by the user).
2. Coverage map of the IT processes: Following the same supply/demand scheme
used for the business processes, the IG4 model proceeds to analyze the processes and
activities of the IT field. Those processes that require so have a detail of system to
system. In this module all the information needed for the monthly control and the
costs calculation is bore: critical success factors, key performance indicators, key goal
indicators and maturity grades. All the costs are accurately allocated to the business
processes coverage map.
4 Aspects of the Proposed Model that Make the Difference
As it has been shown throughout this paper, the IG4 model gathers the best of the
theories and standards in existence proceeding to include, among others, the follow-
ing improvements:
1. Integrated and pragmatic approach of the best practices nowadays about IT Gov-
ernance and Management. Complete and integrated approach that provides solution to
the IT governance needs in the organizations of any size by means of a four-level
structure: monitoring, strategy planning, management and process coverage. Without
a model of IT Governance oriented to services (Service Oriented Enterprise) is im-
possible to reach high levels of maturity of SOA and SOC (top-down approach).
2. Integration of all the requirements to be regarded in a model of IT Management
and Governance by means of six modules: monitoring, planning & simulation, appli-
cations portfolio, director scorecards, value calculator and processes coverage. The
second forced integration is the integration between the business coverage by IT and
the IT activities. This second integration allows defining a Governance of the IT that
leads to the investments in IT as springboard for success among organizations.
3. Balanced Scorecards where the finance view, last step in the causal diagram, is
replaced by a complete and detailed method of added value that provides service to
all of the system’s modules at the same time. This added value calculation includes as
valuable concepts as benchmarking, metrics, maturity models, Total Economic Im-
pact and Total Cost of Ownership in a tidy way. Also these Balanced Scorecards
include alignment routes between business and the closest IT to what really happens
in the organizations (for example they start and end in the market).
60
4. Detailed analysis of the business coverage by the IT with and innovative view of
the processes following the supply/demand cycle, what also facilitates a complete
parallelism with the strategy planning module. The functionality of strategy planning
is totally integrated in the model and it includes a simulation tool too.
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