ISO/IEC TR 38502:2014 provides guidance on the nature and mechanisms of governance and management together with the relationships between them, in the context of IT within an organization.

The purpose of ISO/IEC TR 38502:2014 is to provide information on a framework and model that can be used to establish the boundaries and relationships between governance and management of an organization's current and future use of IT.

It provides guidance for:

- governing bodies; - managers who have to work within the authority and accountability established by governance; - advisors or those assisting in the governance of organizations of all sizes and types; and - developers of standards in the areas of governance of IT and management of IT.