The goal of the review is to provide assurance over the APO06 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.
 Additional related guidance for APO06 can be found in COBIT 5: Enabling Processes, p. 82.
Manage Budget and Costs Audit Assurance Program