Explanation
The primary purpose for aligning role descriptions to the enterprise's business context, organization and operating environment when tailoring the COBIT organizational structure is to assign levels of accountability and responsibility for governance and management activities. This purpose helps to ensure that roles are clearly defined, communicated, understood, and accepted by all stakeholders, and that there are no gaps or overlaps in roles. The purpose is based on the COBIT 2019 Implementation Guide5, page 45. References: 5:
COBIT 2019 Implementation Guide | Digital | English

The IT governance implementation approach that should be utilized in order to achieve maximum enterprise benefits is treating implementation as a program. A program is a coordinated set of projects and activities that are designed to achieve a specific set of objectives within a defined scope, time frame, and budget. Treating implementation as a program helps to ensure that IT governance is planned, executed, monitored, controlled, and evaluated in a systematic and consistent manner, following best practices and standards. The approach is based on the COBIT 2019 Implementation Guide5, page 29. References: 5: COBIT 2019 Implementation Guide | Digital | English

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

Explanation
The EGIT implementation life cycle consists of four stages: initiating an EGIT program, defining the EGIT implementation road map, developing the EGIT implementation program plan, and executing the EGIT implementation program plan. The third stage, developing the EGIT implementation program plan, involves identifying and defining the success metrics for the EGIT continual improvement program. These metrics should be aligned with the enterprise goals and objectives, and should measure the performance and outcomes of the EGIT processes and practices. The success metrics should also be SMART (specific, measurable, achievable, relevant, and time-bound), and should be communicated to all stakeholders involved in the EGIT program. References: : COBIT 2019 Design Guide: Designing an Information & Technology Governance Solution, page 26 1 : COBIT 2019 Design Guide: Designing an Information & Technology Governance Solution, page 41