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With a constant need to maintain and advance market position, today's corporations continue to invest significant resources in the development of intangible assets such as their intellectual capital, operational information and the technical capabilities to process and exploit them. Software applications remain the most costly and longest lived of all these intangible assets, as once deployed they quickly become integral components in business-critical processes. When one considers that overall IT investment is estimated to consume more than 50% of annual capital investment and represents more than 30% of an organisation's cost base, it is inevitable that there will be a strong focus on overseeing and monitoring the IT operation.
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