Stakeholder drivers and needs must be defined before determining alignment goals. Stakeholder drivers and needs are the requirements or expectations of the internal or external stakeholders
of the enterprise, such as customers, employees, shareholders, regulators, etc. Alignment goals are the
intermediate goals that link the enterprise goals with the governance and management objectives.
Alignment goals are derived from the stakeholder drivers and needs, and they reflect how information and
technology can support the enterprise strategy and objectives. Therefore, stakeholder drivers and needs
must be defined before alignment goals can be determined.12 References: COBIT 2019 Framework:
Introduction and Methodology, COBIT 2019 Framework: Governance System
Objectives come after alignment goals.
stakeholder needs > enterprise goals > alignment goals > objectives
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