In most cases, management of the enterprise is the responsibility of the executive management team. The executive management team consists of senior managers who are accountable for implementing the strategies and policies set by the board or other governing body.  They are also responsible for planning, organizing, directing, controlling, and reporting on the enterprise’s operations 3 .  The executive management team may delegate some of their management responsibilities to other managers or staff, but they remain ultimately accountable for the outcomes 4 .  References:   3 : COBIT 2019 Framework: Introduction and Methodology, page 28  4 : COBIT 2019 Framework: Governance and Management Objectives, page 21