A governance or management objective always relates to a single process. A governance or management objective is a desired outcome or result of a governance or management activity for information and technology. A process is a set of interrelated or interacting activities that transform inputs into outputs. A process can be described by its purpose, goals, practices, activities, inputs, outputs, roles, metrics, etc.  A governance or management objective always relates to a single process by defining its purpose and goals, as well as providing guidance on how to perform it effectively and efficiently. 1 2   References:   COBIT 2019 Framework: Introduction and Methodology ,  COBIT 2019 Framework: Governance and Management Objectives