A guiding principle in the development of COBIT is that COBIT aligns with other related and relevant I&T standards, frameworks and regulations. This is based on the principle of integration, which states that
"governance of enterprise I&T should ensure integration into enterprise governance; alignment with other related standards, frameworks and regulations; and provision of a common language for all stakeholders" .
COBIT does not include or replace other standards, frameworks or regulations, but rather complements them by providing a holistic and comprehensive approach to governance of enterprise I&T.

Design factors are based on generic components of a governance system but are tailored for a specific purpose or context within a focus area. Design factors are the characteristics or aspects of an enterprise that influence the design and implementation of a governance system. They include factors such as enterprise size, industry sector, risk profile, regulatory environment, sourcing model, etc. Focus areas are topics or issues that can be addressed by governance objectives, such as digital transformation, cybersecurity, privacy, etc. COBIT provides guidance on how to use design factors and focus areas to customize a governance system.
13 References: COBIT 2019 Framework: Introduction and Methodology, COBIT 2019 Design Guide:
Designing an Information and Technology Governance Solution

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

The functional task area that is responsible for assessing the potential return on investment (ROI) during future state planning is program management. According to the COBIT 2019 Implementation Guide, program management is one of the key enablers of IT governance and management, and it includes the processes and practices for planning, executing, monitoring, controlling, and closing IT programs and projects. One of the activities of program management is to conduct a business case analysis for each proposed improvement initiative in the future state plan. This analysis involves estimating the costs, benefits, risks, dependencies, assumptions, constraints, success factors, and ROI of each initiative. The analysis helps to prioritize and justify the initiatives based on their expected value to the enterprise. References: : COBIT 2019 Implementation Guide: Implementing and Optimizing an Information and Technology Governance Solution, page 15 1 : COBIT 2019 Implementation Guide: Implementing and Optimizing an Information and Technology Governance Solution, page 38

According to the COBIT 2019 Design Guide, a service manager is responsible for managing the development, implementation, evaluation and ongoing maintenance of new and existing products and services. A service manager ensures that the products and services meet the needs and expectations of the customers and stakeholders, and that they are aligned with the enterprise strategy and objectives. A service manager also monitors and reports on the performance and quality of the products and services, and initiates improvement actions when necessary.1, p. 64 References: 1: COBIT 2019 Design Guide: Designing an Information and Technology Governance Solution