In which phase are performance measures established for business alignment?

The establishment of performance measures for business alignment is a critical aspect of ensuring that IT governance and management practices are effectively contributing to the overall goals of the organization. This is specifically addressed in Phase 5 of the COBIT framework, which focuses on defining performance measurement processes.

In this phase, organizations are tasked with determining how success will be assessed and measured against the predefined goals and objectives. Performance measures in this context help to link IT-related activities to business outcomes, ensuring that the IT initiatives support the strategic direction of the organization. By having clear performance measures, organizations can monitor progress, make informed decisions, and ensure continuous improvement in alignment with business objectives.

This phase is essential for creating accountability and enhancing transparency within IT processes, as it allows stakeholders to gauge the effectiveness of governance practices. Thus, the emphasis in Phase 5 on setting up these performance measures underlines its importance in fostering alignment between business and IT, making it the right choice for this question.