ISO/IEC TS 38501-2:2026

This document provides guidance on the assessment scheme to be used when implementing the governance of IT in organizations in accordance with ISO/IEC 38500 and ISO/IEC 38501-1.

It establishes the assessment framework and rating scale appropriate for principles-based governance of IT, and provides sample governance of IT characteristics for each of the 11 principles listed in ISO/IEC 38500 (see Annex A).

This document can be used by individuals responsible for governance of IT in an organization, as well as individuals supporting the governance of IT in organizations, and is applicable to organizations of all sizes and types.