Mapping objectives is a fundamental practice within the GRC capability model for aligning strategy. It creates a clear "line of sight" from high-level strategic goals down to operational and departmental objectives. This process visually demonstrates how various objectives support, depend on, or conflict with one another. By understanding these interdependencies, leadership can make informed, risk-aware decisions about where to allocate finite resources—such as budget, personnel, and time—to ensure that efforts are focused on achieving the most critical strategic priorities and delivering value.

A. Mapping objectives highlights interdependencies, which increases the need for communication and collaboration between departments to ensure alignment and avoid conflicts.

C. This practice is critical for all types of objectives (e.g., operational, compliance, reputational), not just financial, to provide a holistic view of organizational performance and value creation.

D. The purpose is to connect and align subordinate-level objectives with superior-level ones to ensure they contribute effectively, not to ignore them.

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1. OCEG, "GRC Capability Model," Version 3.5 (2021).

Section 3.2, "Align Objectives & Strategy," Page 51: This section states that aligning objectives "provides a clear line of sight from the highest-level strategic objectives down to operational objectives" and is essential for "making risk-informed decisions about resource allocation."

Section 3.2, "Actions," Page 52: A key action listed is to "Map relationships and interdependencies between objectives," which directly supports the idea of understanding how objectives impact one another.