Explanation
Sharing the return on investment (ROI) analysis is the best way to address the concern of business line managers who perceive the cost of governance-required improvements as too expensive. ROI is a financial metric that measures the profitability or efficiency of an investment by comparing its benefits and costs. ROI analysis is a process of calculating and presenting the ROI of a project or program, as well as its assumptions, risks, and uncertainties. Sharing the ROI analysis with business line managers can help to address their concern by showing them how the governance-required improvements will generate value for the enterprise in terms of increased revenue, reduced costs, enhanced performance, improved quality, etc., as well as how they will outweigh their initial and ongoing costs.12 References: COBIT 2019 Framework: Introduction and Methodology, COBIT 2019 Implementation Guide: Implementing an Information and Technology Governance Solution