The Goals Cascade model illustrates how enterprise goals cascade to alignment goals and then to governance and management objectives. Each governance or management objective supports the achievement of one or more alignment goals that are related to larger enterprise goals. The alignment goals are derived from the balanced scorecard (BSC) dimensions of financial, customer, internal, and learning and growth 1 , p. 16. References: 1 : COBIT 2019 Framework: Governance and Management Objectives
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