An actionable strategy and governance system enables an enterprise to maximize value from the use of I & T by providing direction, alignment, oversight, and performance measurement. A strategy defines the enterprise’s vision, mission, goals, and objectives, and how I & T can support them. A governance system ensures that the strategy is implemented effectively and efficiently, and that the outcomes are monitored and evaluated. COBIT provides a comprehensive governance system for enterprise I & T that covers all aspects of governance, management, and enablers.13 References: COBIT 2019 Framework: Introduction and Methodology, COBIT 2019 Framework: Governance and Management Objectives
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