An enterprise will often fail to realize implementation commitments during the execution of an EGIT implementation program plan if it:

The fundamental purpose of Enterprise Governance of Information and Technology (EGIT) is to ensure that I&T creates value for the business. An implementation program that focuses on IT-centric metrics (e.g., system uptime, server utilization) without explicitly linking them to business outcomes (e.g., increased revenue, improved customer satisfaction, reduced operational cost) is misaligned. This disconnect leads to a failure to demonstrate business value, resulting in a loss of stakeholder support and an inability to realize the program's intended commitments and benefits.

A. Leveraging existing mechanisms is a change management best practice that typically increases the likelihood of success by reducing resistance and building on familiar processes.
C. Reducing projects into smaller pieces is an effective project management technique (e.g., agile, phased rollout) that improves manageability and increases the probability of success.
D. Simplifying the implementation process makes it easier to understand, execute, and adopt, which are all factors that contribute to the success, not failure, of a program.

1. ISACA, COBIT® 2019 Implementation Guide: Implementing and Optimizing an Information and Governance Solution, 2018, Section 3.6, p. 25. This section on implementation pitfalls highlights "Failure to link to enterprise goals" as a key reason for failure.

2. ISACA, COBIT® 2019 Framework: Introduction and Methodology, 2018, Section 3.1, p. 13. The first governance principle is "Provide Stakeholder Value," which emphasizes that value creation requires realizing benefits at an optimal resource cost while optimizing risk. A focus on IT value over business value violates this core principle.