Within the COBIT goals cascade, stakeholder drivers are transformed into the enterprise’s actionable

strategy. The COBIT goals cascade is a mechanism that helps enterprises to align their governance

objectives with their stakeholder needs. It consists of four levels: stakeholder drivers, enterprise

goals, alignment goals, and governance and management objectives. Stakeholder drivers are the

needs or expectations of the internal or external stakeholders of the enterprise. Enterprise goals are

the specific targets or outcomes that the enterprise sets to achieve its vision and mission. Alignment

goals are the intermediate goals that link the enterprise goals with the governance and management

objectives. Governance and management objectives are the desired outcomes of the governance

system for information and technology. Stakeholder drivers are transformed into enterprise goals

through a process of analysis, prioritization, and validation. Enterprise goals form the basis of the

enterprise’s actionable strategy.12 Reference: COBIT 2019 Framework: Introduction and

Methodology, COBIT 2019 Framework: Governance System