Manage Budget and Costs Audit Assurance Program
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 
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  • There is transparency and accountability of the cost and business value of solutions and services. 
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  • 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