IT Governance restructuring challenges in cloud computing utilizing governmental enterprises

Todays, Investments on Information Technology is increasing day to day and IT Governance and strategic alignment between Business and IT Goals has been more important than to the past. Also. Business manager have been faced with IT governance multi-dimensional issue, due to salient growth of cloud computing and its governance challenges. Context and nature dependency of Cloud computing governance is one of the above complexity dimensions. Therefore, in this research, governmental enterprises challenges, as a one of the actors of country economic and industrial ecosystem, identified and prioritized, with using 94 experts comments by questionnaire and interview techniques.Finding of this research demonstrate that there are 18 fundamental challenges at 9 domain. Culture, direction and strategy are the most important challenging domains in cloud computing governance objectives achieving process and lack of transparency in governmental enterprises, lack of business knowledge of IT managers, information security,  lack of tailored governance frameworks and lack of believe to IT  strategic role by business managers, are 5 top challenges in governmental enterprises.