The goal of the review is to provide assurance over the APO06[1] process that ensures:

  • There is a partnership between IT and enterprise stakeholders to enable the effective and efficient use of IT-related resources
  • There is transparency and accountability of the cost and business value of solutions and services.
  • The enterprise is enabled to make informed decisions regarding the use of IT solutions and services.

[1] Additional related guidance for APO06 can be found in COBIT 5:  Enabling Processes, p. 82.

Manage Budget and Costs Audit Assurance Program