How does COBIT view IT governance?

COBIT views IT governance as an integral part of enterprise governance, emphasizing the need to align IT strategies with business objectives. This perspective focuses on creating value from IT investments while effectively managing risks associated with technology. By embedding IT governance within the broader enterprise governance framework, organizations can ensure that IT not only supports but also enhances overall business performance. This holistic approach enables organizations to leverage IT as a strategic asset, making informed decisions that align with their goals and improve operational outcomes.

This understanding underscores the importance of collaboration between IT and business units, reinforcing the principle that effective governance encompasses managing both benefits and risks in a coordinated manner.