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.