The COBIT Framework expresses the objectives for IT in terms of the information criteria that the business needs in order to achieve the business objectives, which will usually be expressed in terms of:
The goal for IT can then be expressed as delivering the information that the business needs in line with these criteria. The degree of importance of each of the above information criteria is a function of the business and the environment the enterprise operates in.
Key Goal Indicators should not be vague, but measurable as a number or percentage. These measures should show that information and technology are contributing to the mission and strategy of the organization. Because goals and targets are specific to the enterprise and its environment, many Key Goal Indicators have been expressed with a direction, e.g., increased availability, decreased cost. In practice, management will have to set specific targets which need to be met, taking into account past performance and future goals.
A set of generic Key Goal Indicators is listed below that is usually applicable to all IT processes: