TIAPS Module 1 Audit and Assurance workbook

The principles of good governance can be applied holistically to an organization and to the
public sector in its entirety. They can also be considered in the context of an individual
project or initiative as well as groups of activities, such as IT governance, where matters are
sufficiently complex and/or important to require specific attention not just on completion of
tasks but also at a more strategic level. Governance takes account of factors such as risks,
stakeholder needs, long-term planning and resource requirements, laws and regulations,
and sustainability.
The distinction between managing and governing is not absolute. The concepts as well as
the roles of individuals tend to overlap. The chief executive officer (CEO) (i.e., secretary
general, executive director, deputy minister, or similar) often sits at the intersection of the
governing body and senior management. Most organizational responsibilities include some
decision-making as well as oversight of and responsibility for resources and their utilization,
including people and money. Monitoring and appropriate intervention are required by both
managers and directors. Governing bodies involve themselves to a greater or lesser extent
with both strategy and operations and are responsible for appointing (and firing) the CEO.
While accepting the likelihood of overlap, in general terms we can make the following
distinction:
Focus of Governance
• Overseeing
• Advising
• Guiding
• Developing strategy
• High level, long-term, big picture
perspective
• Non-executive decisions
Focus of Management
• Planning
• Directing
• Controlling
• Implementing strategy
• Operational, detailed, logistical
perspective
• Executive decisions
The expression “those charged with governance” is often used to allow for the many
differences that exist in how governance responsibilities are apportioned. It avoids arbitrarily
limiting governance duties to the governing body (however that may be constituted) as well
as removing the necessity of listing everyone who may be considered as holding
governance responsibilities. Both the expression and the success of governance rely on
clarity of exactly who is “charged with governance.” The primary stakeholders are assumed
– explicitly or implicitly – to be the ones to “charge” the governing body and others with
responsibility for governance and this links closely with the principle of accountability. When
public officials are using public resources to achieve something on behalf of the public, they
have a duty of care to the public for governance of those activities. Those charged with
governance have both legal and ethical duties.
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