By itself, the reporting structure within an IT organization is insufficient to create a successful shop. IT organizations operate through a combination of culture, processes, leadership, and structure. However, where people report is a major factor in what they do, how they do it, and whether they are motivated. Furthermore, some functions fit together well and some don't. For example, combining security within apps creates a conflict of interest, but removing it can decrease accountability for building systems that are secure. Because of these complexities and a lack of absolute rules, it's important to understand the implications of these combinations in order to balance the costs and benefits.