| 2019 COBIT | |
| Principle 1 | |
| Each enterprise needs a governance system to satisfy stakeholder needs and to generate value from the use of I&T. Value reflects a balance among benefits, risk and resources, and enterprises need an actionable strategy and governance system to realize this value. | |
| Current Practice | Recommendation |
| Principle 2 | |
| A governance system for enterprise I&T is built from a number of components that can be of different types and that work together in a holistic way. | |
| Current Practice | Recommendation |
| Principle 3 | |
| A governance system should be dynamic. This means that each time one or more of the design factors are changed (e.g., a change in strategy or technology), the impact of these changes on the EGIT system must be considered. A dynamic view of EGIT will lead toward a viable and future-proof EGIT system. | |
| Current Practice | Recommendation |
| Principle 4 | |
| A governance system should clearly distinguish between governance and management activities and structures. | |
| Current Practice | Recommendation |
| Principle 5 | |
| A governance system should be tailored to the enterprise’s needs, using a set of design factors as parameters to customize and prioritize the governance system components. | |
| Current Practice | Recommendation |
| Principle 6 | |
| A governance system should cover the enterprise end to end, focusing not only on the IT function but on all technology and information processing the enterprise puts in place to achieve its goals, regardless where the processing is located in the enterprise. | |
| Current Practice | Recommendation |
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