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ISACA COBIT 2019 Foundation · Isaca
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While all three elements (a clearly defined I&T management structure, an actionable strategy and governance system, and well-documented and monitored business processes) are important for effective I&T management, having an actionable strategy and governance system is the key driver for maximizing value from I&T. An actionable strategy provides a clear direction for how I&T will support the business objectives, and a governance system ensures that the strategy is implemented effectively, risks are managed, and value is realized. The governance system includes processes, roles, and responsibilities for decision-making and oversight, which are crucial for achieving I&T-related goals and delivering value to the organization.