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I am sharing with you the SharePoint Governance poster that I show my clients to give them an overview of different areas in SharePoint Governance. This is a very high level view of SharePoint Governance but is a good starter to get the discussion rolling. Hope this helps!

 

SharePointGovernance

 

If you are starting out on SharePoint Governance (or) already into it, the codeplex material is a good read:

http://www.codeplex.com/governance