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
Within the COBIT goals cascade, stakeholder drivers are transformed into the enterprise's actionable strategy.
The COBIT goals cascade is a mechanism that helps enterprises to align their governance objectives with their stakeholder needs. It consists of four levels: stakeholder drivers, enterprise goals, alignment goals, and governance and management objectives. Stakeholder drivers are the needs or expectations of the internal or external stakeholders of the enterprise. Enterprise goals are the specific targets or outcomes that the enterprise sets to achieve its vision and mission. Alignment goals are the intermediate goals that link the enterprise goals with the governance and management objectives. Governance and management objectives are the desired outcomes of the governance system for information and technology. Stakeholder drivers are transformed into enterprise goals through a process of analysis, prioritization, and validation. Enterprise goals form the basis of the enterprise's actionable strategy.12 COBIT 2019 Framework: Introduction and Methodology, COBIT 2019 Framework: Governance System

Explanation
Sharing the return on investment (ROI) analysis is the best way to address the concern of business line managers who perceive the cost of governance-required improvements as too expensive. ROI is a financial metric that measures the profitability or efficiency of an investment by comparing its benefits and costs. ROI analysis is a process of calculating and presenting the ROI of a project or program, as well as its assumptions, risks, and uncertainties. Sharing the ROI analysis with business line managers can help to address their concern by showing them how the governance-required improvements will generate value for the enterprise in terms of increased revenue, reduced costs, enhanced performance, improved quality, etc., as well as how they will outweigh their initial and ongoing costs.12 References: COBIT 2019 Framework: Introduction and Methodology, COBIT 2019 Implementation Guide: Implementing an Information and Technology Governance Solution