According to the COBIT 5 information enabler, the full life cycle of information needs to be considered and different
approaches may be necessary, depending on the phase within the life cycle. The COBIT 5 information enabler identifies four different phases (i.e., plan, design, build/acquire and use/operate). Inaccurate, incomplete or fraudulently manipulated data pose an increasing risk as enterprises become more dependent on the data to drive decision making and assess results