Introduction

IT governance in the public sector is critical for ensuring that information technology investments align with governmental objectives, deliver value to citizens, and meet accountability and compliance requirements.

Development Team

The paper was developed by ISACA Netherlands and ISACA Belgium
L ISACA NetherlandsISACA Belgium     

  • Maria Haasnoot - Strategic Business I-Controller, and advisor - Dutch Central Government 
  • Nard Janssens - Strategic Business I-Controller and advisor - Dutch Central Government 
  • Patrick Soenen - IT Governance trainer and coach - ISACA Belgium.

White paper publication 

N IT value creationThis attached paper examines the challenges of IT value creation and governance in central government, where technology investments must align with public sector objectives rather than purely financial outcomes. It argues that effective IT governance is essential to ensure accountability, regulatory compliance, and the realization of societal value, particularly in light of increasing regulatory demands such as GDPR and NIS2.

Defining IT value in the public sector remains complex due to its multidimensional nature, encompassing social benefits, service quality, transparency, and risk mitigation. Unique characteristics of public administration—such as bureaucratic decision-making, political budget cycles, and competing stakeholder interests—further complicate governance and value realization.

Drawing on insights from a practitioner roundtable and on Belgian and Dutch case studies, the paper highlights the importance of structured planning, stakeholder engagement, and strong CFO–CIO involvement in IT investment decisions. The study identifies good practices in strategic alignment, risk management, resource management, and oversight, and positions the COBIT IT governance framework as a suitable and adaptable reference for supporting IT-driven value creation in the public sector.

The paper concludes that a tailored definition of IT value, combined with continuous governance and stakeholder engagement, is critical for translating IT investments into sustainable societal outcomes.

More information

Download the WhitePaper "IT Value Creation"