The King IV Report and King Code (King IV) is an important instrument that governs the leadership of an organisation through principles of ethics and good governance. King IV is an extension of the King III report in that King IV has been revised in many aspects to align it with international best practice. King IV is often referred to as a Report. The instrument is structured like a report, and it includes a Code.

The King Code contains a set of principles and recommended practices that aims to achieve good governance outcomes. Collectively, King IV sets out what ethical and effective leadership is and more importantly, it deals with information and technology governance (or IT Governance) extensively.