According to the ISACA COBIT 2019 Framework, the Board of Directors is responsible for monitoring the performance of the execution of an EGIT implementation program plan against success metrics and adjusting long-term targets when necessary. This is specified in Domain 4, Objective 4.1: "Establish and govern the enterprise governance of IT (EGIT)". The Board of Directors is responsible for ensuring that the EGIT implementation program plan is executed according to the organization's objectives and in alignment with the enterprise strategy. Additionally, the Board of Directors is responsible for monitoring the EGIT program's progress and making adjustments when necessary.

According to the COBIT 2019 Framework, L&T-related issues should be considered as part of the design factors for a governance system in order to manage risks that have a high impact. This includes considering the current and potential implications of the L&T-related risks, determining the maximum acceptable levels of risk for the organization and designing the governance system to minimize the risk to acceptable levels. This is outlined in the COBIT Governance of Enterprise IT (GEIT) section of the framework.