An enterprise has been consistently growing over the years and has decided to adapt the COBIT framework from the growth perspective of the balanced scorecard dimensions. Which of the following enterprise goals is MOST relevant to select?

In COBIT’s mapping of Enterprise Goals to balanced-scorecard perspectives, “Product and business innovation” aligns with the Learning & Growth (also called Growth) perspective, making it the most relevant goal when adopting COBIT from the growth view.

A. “Customer-oriented service culture” maps to Customer perspective, not Growth.
B. “Managed business risk” maps to Financial or Internal, not Growth.
C. “Optimization of business process costs” aligns with Financial perspective, not Growth.

1. ISACA, COBIT 2019 Design Guide, Appendix A “Enterprise Goals Mapped to BSC Dimensions”, p. 45.

2. ISACA, COBIT 2019 Framework: Governance & Management Objectives, Table 3, p. 17.