The most useful tool for measuring and monitoring performance and the realization of benefits from an EGIT implementation program plan project is the IT balanced scorecard. The balanced scorecard provides a comprehensive view of performance across multiple dimensions, aligning IT objectives with business goals.
References in COBIT 2019 Design and Implementation:
* COBIT 2019 Framework: Governance and Management Objectives, MEA01 (Managed Performance and Conformance Monitoring):This objective discusses the use of balanced scorecards to monitor and measure performance effectively.
* COBIT 2019 Implementation Guide, Chapter 5:This chapter highlights the importance of performance measurement tools, including the IT balanced scorecard, for tracking progress and ensuring the realization of benefits from IT governance initiatives.

The Build, Acquire and Implement (BAI) domain in COBIT 2019 explicitly covers the definition, acquisition, development, and integration of I&T solutions into business processes. The Governance and Management Objectives publication describes BAI as the domain responsible for ensuring that solutions are not only built correctly but also integrated effectively into enterprise operations.
While APO focuses on planning and strategy, DSS on service delivery, and MEA on monitoring and assurance, BAI uniquely addresses the transition from design to operational use. Objectives such as Managed Solution Identification and Build (BAI03) and Managed Change Acceptance and Transitioning (BAI07) directly support business process integration.
This domain ensures that business requirements are translated into working solutions that deliver value and align with enterprise objectives. Therefore, BAI is the domain most directly responsible for integrating I&T solutions with business processes.