Explanation
After IT department goals have been aligned with enterprise goals, the next step is to link the alignment goals with governance and management objectives. Alignment goals are the intermediate goals that link the enterprise goals with the governance and management objectives. Governance and management objectives are the desired outcomes of the governance system for information and technology. Alignment goals are derived from the enterprise goals, which reflect the stakeholder drivers and needs. Governance and management objectives are derived from the alignment goals, which reflect how information and technology can support the enterprise strategy and objectives.14 References: COBIT 2019 Framework: Introduction and Methodology, COBIT 2019 Framework: Governance System