The planning for a new governance framework requires defining the inputs that will guide the design and implementation of the framework. One of the most important inputs is the enterprise goals, which are the high-level statements of what the enterprise wants to achieve in terms of its mission, vision, values, and strategy. The enterprise goals provide the direction and purpose for the governance framework, and help to align the governance objectives, enablers, principles, and practices with the enterprise’s needs and expectations. The enterprise goals also help to identify the relevant stakeholders, their roles and responsibilities, and their requirements and expectations from the governance framework34 References: 3: COBIT 2019 Framework: Introduction and Methodology, page 25-26 4: COBIT 2019 Design Guide, page 23-24