Best practice states that IT governance MUST:

IT governance must be a component of enterprise governance, as it ensures that IT supports and enables the achievement of the enterprise goals and objectives. IT governance is the responsibility of the board of directors and executive management, and it is an integral part of enterprise governance123. IT governance also aligns IT with the enterprise strategy, deliversvalue from IT investments, manages IT risks and resources, and measures IT performance3. References := CGEIT Exam Content Outline, Domain 1, Subtopic A: Governance Framework, Task 1: Ensure the definition, establishment, and management of a framework for the governance of enterprise IT in alignment with the mission, vision and values of the enterprise.