COBIT 2019
Align, Plan and Organize – COBIT 2019

COBIT 2019 APO06.02: Prioritize resource allocation

What does APO06.02 require?

A decision process ranks how resources are allocated and lays down rules for the discretionary investments that individual business units may make, including possible use of outside service providers and the balance between buying and building. Every I&T initiative and budget request is ranked according to its business case and to strategic and tactical priorities, with procedures for making allocations and for cut-off. Business and IT resources, outside providers included, are allocated within the overall budget for programmes, services and assets. Budget decisions are communicated to and reviewed with the budget holders in business units. Where budget decisions materially affect business cases, portfolios or strategic plans, those effects are identified and resolved, and budget consequences that harm strategic or tactical plans are ratified by the executive committee, with suggested actions to resolve them.

Maintained by Gerard BlokdykControl text last updated

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