What benefit does COBIT provide regarding IT investments?

COBIT provides a robust framework that emphasizes aligning IT investments with business goals, thus helping to justify and maximize the returns on those investments. This alignment is key because it establishes a clear link between IT initiatives and business value, enabling organizations to assess whether their IT spending is contributing positively to the overall objectives. By focusing on governance and management practices, COBIT helps organizations to better manage resources, mitigate risks, and achieve strategic goals, ultimately resulting in enhanced returns on investment.

The framework incorporates performance measurement and continuous improvement, which further assists organizations in refining their IT strategies to ensure they are maximizing the benefits of their investments. Additionally, COBIT's guidance on risk management and resource optimization further contributes to justifying investments by demonstrating their value in terms of operational effectiveness and efficiency.