The enterprise goal of compliance with external laws and regulations is aligned to the financial dimension of the balanced scorecard (BSC). The BSC is a strategic performance management tool that helps enterprises to translate their vision and strategy into operational objectives and measures. The BSC consists of four dimensions: financial, customer, internal, and growth. The financial dimension focuses on the financial performance and value creation of the enterprise. Compliance with external laws and regulations is one of the 17 generic enterprise goals defined by COBIT that supports the financial dimension.12 References: COBIT 2019 Framework: Introduction and Methodology, COBIT 2019 Framework: Governance and Management Objectives