COBIT 2019

COBIT’s goals cascade translates stakeholder needs into enterprise goals, which are subsequently used to establish alignment goals and governance or management priorities.

Governance includes evaluating stakeholder needs, conditions, and options to establish balanced, agreed-upon enterprise objectives. This is the evaluation portion of the Evaluate, Direct, and Monitor (EDM) governance model.

Management plans, builds, runs, and monitors enterprise activities in alignment with the direction established by the governance body. In most enterprises, executive management, led by the CEO, holds this responsibility; the board of directors is primarily responsible for governance rather than management.

A governance system should be dynamic because changes to design factors, such as enterprise strategy or technology, require assessment of their impact on the enterprise governance of information and technology system.

The relationships among governance-framework components should be identified so that the components operate cohesively and consistently. Governance components are interrelated rather than independent, and their interactions must be considered to support effective governance.