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This publication analyzes the concept of the IT Business Foundation at the origin of the governance of the information systems. It approaches the extension of SOX's principles and the stake of the cartography of the activity processes.

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This document presents the principles of IT Accountability within the framework of the IT Governance. It introduces the basic concepts and helps to understand the various rules concerning IT information with respect to the shareholders.

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The purpose of this study is to analyze the fundamental stakes of the policy of IT Governance at the heart of the organizations. It approaches the potentially problematic relationship between the management and the shareholders, in regard with the management of the information systems.

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