The aim of this paper is to present an approach for a model that supports IT governance and management through the alignment of business with Information Technology -IT using Enterprise Architecture concepts, considering efficiency, effectiveness and security. Firstly, a theoretical review will be done emphasizing the assumptions that support IBM`s Component Business Model, such as specialization, governance and strategy. Then, an approach is presented for the organization's decomposition, considering IT and business alignment. Moreover, the performance levels concept is introduced to the CBM®. Finally, a governance and management model for components to be applied in case study is presented.