What is one of the key elements of the COBIT framework?

The key element of the COBIT framework is the integration of business goals with IT. This approach ensures that information technology is aligned with the broader objectives of the organization. By connecting IT initiatives and processes to business goals, COBIT helps organizations enhance their performance and achieve strategic outcomes. This alignment supports efficient governance and management of enterprise IT, enabling organizations to utilize technology in ways that drive business success and deliver value.

In contrast, focusing solely on technology would neglect the critical relationship between IT and business objectives. Rejecting best practices would be counterproductive, as COBIT relies on established frameworks to enhance governance and manage risk effectively. Concentrating exclusively on financial outcomes would provide a limited perspective, ignoring other essential aspects of performance and value delivery that the framework addresses through its holistic approach. Thus, the integration of business goals and IT is the foundational principle that underpins the effectiveness of the COBIT framework.