Enterprise governance of information and technology (EGIT) is an integral part of corporate governance.
Corporate governance is the system by which an enterprise is directed and controlled by its board, management, shareholders, and other stakeholders. Corporate governance aims to ensure that the enterprise achieves its goals and objectives, creates value for its stakeholders, complies with laws and regulations, operates ethically and responsibly, etc. EGIT is the subset of corporate governance that deals specifically with information and technology. EGIT aims to ensure that information and technology support the enterprise strategy and objectives, create value for the enterprise and its stakeholders, optimize risks and resources, etc.
13 References: COBIT 2019 Framework: Introduction and Methodology, COBIT 2019 Framework:
Governance System

According to COBIT 2019, the board and executives are responsible for ensuring that the governance environment is appropriate and conducive to the success of the governance system. This includes ensuring that key program roles are appropriately staffed and that necessary resources are made available. The involvement of the board and executives is critical to the success of the governance system as they provide the overall direction, leadership, and resources needed to ensure the governance system is implemented effectively and efficiently. Other stakeholders, such as IT management and business management, also play important roles in the implementation of the governance system, but the ultimate responsibility for creating the appropriate governance environment lies with the board and executives.

Explanation
The primary target audience for COBIT is business and IT management responsible for building and deploying I&T solutions. COBIT is designed to help these managers address the challenges of aligning I&T with business goals, delivering value from I&T, managing I&T risks, optimizing I&T resources, and measuring I&T performance5. COBIT provides a comprehensive and flexible framework that can be adapted to different contexts and situations. COBIT also helps to establish a common language and understanding among business and IT stakeholders6. 5: COBIT 2019 Framework: Introduction and Methodology, page 15 6: COBIT 2019 Framework: Introduction and Methodology, page 25

Explanation
According to the COBIT 2019 Framework: Governance and Management Objectives, one of the good practices with regard to performance management of organizational structures is to ensure that organizational meeting reports/minutes are available and meaningful to ensure transparency. This means that the outcomes and decisions of the meetings are documented and communicated to relevant stakeholders in a timely manner, and that they provide sufficient information to support accountability and learning. Transparency is one of the key principles of effective governance of enterprise I&T.4, p. 32-33 4: COBIT 2019 Framework:
Governance and Management Objectives

Explanation
The best starting point when translating enterprise goals into actionable governance and management objectives is prioritized enterprise goals. The enterprise goals are the high-level statements of what an enterprise wants to achieve in terms of its mission, vision, values, strategy, etc. The enterprise goals are aligned with the stakeholder needs that reflect the expectations and requirements of various internal and external parties that have an interest or stake in the enterprise's information and technology activities. The prioritized enterprise goals are the subset of enterprise goals that have been ranked according to their importance or urgency for the enterprise based on its context and needs. By starting with prioritized enterprise goals when translating them into actionable governance and management objectives, an enterprise can ensure that it focuses on the most critical aspects of its information and technology governance that support its strategy and objectives. This will also help to align its information and technology activities with its stakeholder needs34 References: 3: COBIT 2019 Framework: Introduction and Methodology: page 25-26 4:
COBIT 2019 Design Guide: page 35-36