Analysis of Processes Information Flows and Items as Additional Design Factor in COBIT Framework

COBIT is a process-oriented IT governance framework. In the 2019 version, framework offers significantly redesigned approach to prioritise processes and set process target capability levels. The design phase very important achieve system in future. Although there are several factors defined of 2019, these do not assess suitability value for system. Thus, connections continuity among taken into consideration enough. Therefore, aim article suggest another factor based on interrelationships represented by its information flows. nature proposed innovation described, analysis flows items performed. also publishes inconsistencies documentation that have been identified research. application has illustrated two case studies. We new can be relevant decision making discussed their importance planned results could help improve quality providing additional about context designed ensure Implications Central European audience: implications senior managers region will beneficial. Optimisation effective use technologies prerequisite achieving long-term competitiveness. best practice framework, implementation companies largely specifics each organisation. it pay close attention COBIT. Framework positively supports holistic management, resource optimisation, management responsibility measurability. Today, attributes organisation’s emphasised only Europe but developed countries general.