Abstract: The creation of value directly depends on Corporate Governance (CG) and Governance of IT (GIT) as these present the company as transparent, secure, and sustainable to shareholders and stakeholders, thereby establishing greater compliance with the rules, reducing risks, and generating a better competitive position. This work integrates the two governances through the prioritization of the criteria of benefits, risks, and resources to create value. Using the Analytic Hierarchy Process, an important research question is answered related to the priorities in CG and GIT goals that create highest value for the company. The analyses have been generated through a Decision Support System with specific software. The results show that the criteria of optimization of risks and resources are in dispute for the maximum importance in a framework of enterprise governance and long-term sustainability relative to the criterion of benefits generation. The decision alternatives found to have the highest priority were those related to system failures, customers loss, and operational and staff productivity.
