Commonly, value delivery requires appropriate controls. In order to provide enduring IT value delivery controls normally necessitates adopting appropriate objectives. Most control experts agree, when addressing IT value delivery controls, the COBIT framework is the generally accepted reference for developing such objectives. For example, where configuration management controls are critical, COBIT 4.1 suggests, control over the IT process of managing the entity’s configuration can satisfy the business requirement for IT optimizing the IT infrastructure, resources and capabilities and accounting for IT assets by focusing on establishing as well as maintaining an accurate and complete repository of asset configuration attributes and baselines that enable comparison against the entity’s actual asset configuration. Furthermore, COBIT 4.1 also suggests, control over the IT process of acquiring and maintaining application software can satisfy the general business requirement for IT alignment of available applications consistent with business requirements by focusing on ensuring that there is a timely and cost effective development process.
“View Part I of the Not-for-profit Value Delivery series here”