GAO published a guide to provide a structure for evaluating and assessing how well a federal agency is selecting and managing its information technology (IT) resources and to identify specific areas where improvements can be made, focusing on the: (1) processes that the organization is using to select, manage, and evaluate its IT investments; (2) data (cost, benefit, and risk) that are being used to make IT decisions; and (3) IT decisions that are being made using the defined processes and data.