Explanation
The oversight of technology and innovation processes by the board is critical to ensuring I&T-related decisions are aligned with the enterprise's strategies and objectives. The board is the highest governing body of the enterprise that provides direction, oversight, and accountability for the enterprise's performance.
Technology and innovation processes are the activities that enable the enterprise to leverage information and technology to create value, achieve strategic goals, and respond to changing business needs. The oversight of technology and innovation processes by the board ensures that I&T-related decisions are consistent with the enterprise's vision, mission, values, policies, and risk appetite.13 References: COBIT 2019 Framework:
Introduction and Methodology, COBIT 2019 Framework: Governance System