Measuring objectives is the next phase in the life cycle of governance after IT governance is implemented. The life cycle of governance is a continuous process that involves designing, implementing, evaluating, and improving the IT governance system. Measuring objectives is the phase that involves assessing and monitoring the performance and outcomes of the IT governance system against predefined metrics and targets. Measuring objectives is the next phase after IT governance is implemented because it helps to determine whether the IT governance system is effective, efficient, and aligned with the enterprise goals.13 References: COBIT 2019 Framework: Introduction and Methodology, COBIT 2019 Implementation Guide: Implementing an Information and Technology Governance Solution
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