types of structural placement of the IT function

Think about IT culture and its two main aspects:

(1) the structural placement of the IT function within an
organization

(2) the philosophical approach to the development,
deployment, and use of IT

In terms of changing and transforming an organization, which
of these two would present the greatest challenge? Justify your answer.

Of the three types of structural placement of the IT
function within an organization, which do you believe is most common?