The board of directors is the highest-level governance body in an enterprise that provides strategic direction, oversight, guidance, and approval for information and technology governance. The board of directors is accountable for monitoring the performance of the execution of an EGIT implementation program plan against success metrics and adjusting long-term targets when necessary. This means that the board of directors is responsible for ensuring that the EGIT implementation program plan is aligned with the enterprise's vision, mission, values, strategy, goals, and objectives, and that it delivers the expected value and benefits to the enterprise and its stakeholders. The board of directors is also responsible for reviewing the progress and outcomes of the EGIT implementation program plan on a regular basis, using predefined success metrics such as key performance indicators (KPIs), key goal indicators (KGIs), key risk indicators (KRIs), etc., to measure the achievement of the program objectives and goals. The board of directors is also responsible for adjusting the long-term targets of the EGIT implementation program plan when necessary, based on the changing business needs, environment, risks, opportunities, etc., and ensuring that the program remains relevant and effective.
References: : COBIT 2019 Implementation Guide: page 37-38 : COBIT 2019 Framework: Governance and Management Objectives: page 19-20

The investment justification element of a business case best enables senior leadership to assess the future success of the IT governance program. A business case is a document that provides the rationale and evidence for initiating, continuing, or terminating a project or program. A business case typically consists of several elements, such as problem statement, objectives, scope, benefits, costs, risks, assumptions, etc. The investment justification element of a business case describes how the project or program aligns with the enterprise strategy and objectives, how it supports the value creation process, how it compares with alternative options, and how it provides a positive return on investment (ROI). The investment justification element enables senior leadership to assess the future success of the IT governance program by showing how it contributes to the enterprise goals and delivers value to the stakeholders.12 References: COBIT 2019 Framework: Introduction and Methodology, COBIT 2019 Implementation Guide: Implementing an Information and Technology Governance Solution

The process practices that include inputs and outputs comprise the information flow component of a governance system. A governance system is a set of components that provide direction, oversight, evaluation, monitoring, assurance, etc., for an enterprise's information and technology. A governance system consists of seven components: governance components (such as structures, processes, principles, policies, etc.), governance enablers (such as people, skills, culture, information, services, etc.), governance outcomes (such as value creation, risk optimization, resource optimization, etc.), information flow (the exchange of information among components), culture (the shared values, beliefs, norms, and attitudes), ethical behavior (the conduct that conforms to moral principles), stakeholder needs (the requirements or expectations of internal or external stakeholders). The information flow component comprises the process practices that include inputs and outputs thatenable the exchange of information among components.14 References: COBIT
2019Framework: Introduction and Methodology, COBIT 2019 Framework: Governance System

When tailoring the COBIT organization structure to organizational context and priorities, the next step after mapping organizational structures with specific responsibility or accountability is to add two levels of involvement for consulted and informed. This step helps to identify the stakeholders who need to be involved in the decision-making process, either by providing input or feedback (consulted), or by being notified of the outcomes or actions (informed). This step is based on the COBIT 2019 Implementation Guide2, page 46.
References: 2: COBIT 2019 Implementation Guide | Digital | English