An IT organisation has no intrinsic value, rather its existence is justified by the fact that it makes the company's operations more efficient. The IT Steering Group function is the primary contact point for the business's management and has the ultimate responsibility that the IT services delivered achieve the efficiencies intended for the business. The IT Steering Group is located at the strategic level in the governance model, and should focus on control of the IT organisation. If there is a formal managerial body for the IT organisation, then that is what constitutes the IT Steering Group.
