What are "key performance indicators" in COBIT used for?

Key performance indicators (KPIs) in COBIT are specifically designed to measure progress and success in achieving governance and management objectives. They provide quantifiable metrics that allow organizations to assess how effectively they are meeting their strategic goals and ensuring that IT processes align with overall business objectives. By employing KPIs, organizations can track performance over time, make informed decisions, and improve areas that may not be meeting expectations.

In the context of governance and management, KPIs help organizations evaluate the effectiveness of their processes, ensuring that they remain compliant with standards and frameworks. This dynamic allows for continuous improvement and adaptation in the face of changing business needs or external influences.

The other options focus on functions that do not align directly with the primary purpose of KPIs within the COBIT framework. While budgets and employee performance evaluations are important aspects of organizational management, they do not capture the essence of what KPIs aim to achieve in monitoring governance and management effectiveness. Defining roles, while essential for organizational structure, does not relate to measuring success and performance in relation to objectives, which is the core focus of KPIs.