According to ISACA COBIT 2019, an enterprise may fail to realize implementation commitments during the execution of an EGIT (Enterprise Governance of IT) implementation program plan if it focuses on enabling IT value over business value. The EGIT implementation program should prioritize delivering business value and outcomes, rather than simply enabling IT. By focusing on delivering business value, the organization can ensure that the implementation of the EGIT program is aligned with the overall strategy and objectives of the organization and that the program is able to deliver tangible benefits to the organization. Focusing solely on enabling IT value may result in the implementation of IT solutions that do not support the overall goals and objectives of the organization, leading to a failure to realize the desired outcomes and benefits of the program.
An enterprise will often fail to realize implementation commitments during the execution of an EGIT implementation program plan if it focuses on enabling IT value over business value. The goal of an EGIT implementation program should be to effectively align IT with business objectives and enable the business to achieve its goals. An enterprise should always focus on business value rather than IT value, as this ensures that the IT implementation will provide the maximum value to the business. Reference: https://www.isaca.org/COBIT/Pages/COBIT-2019-Framework.aspx