COBIT defines stakeholder value creation as the realization of benefits at an optimal resource cost while optimizing risk. This is based on the principle of balance, which states that “governance of enterprise I & T should ensure that stakeholder needs, conditions and options are evaluated to determine balanced, agreed-on enterprise objectives to be achieved; setting direction through prioritization and decision making; and monitoring performance and compliance against agreed-on direction and objectives” . Value creation is not only about reducing costs or mitigating risks, but also about optimizing them in relation to the expected benefits.