COBIT 5 providesall of the required processes and other enablers to support business value creation and riskmanagement through use of IT. This principle closely links to the notion of strategic alignmentinitiated by Henderson and Venkatraman (1993). The idea behind strategic alignment between theboard, operational management, and IT is comprehensive and has been present in the COBITframework from the outset. However, the challenge is how organizations can achieve alignment.The COBIT framework is large and complex. It normally will take some years for full adoptioneven for a relatively small enterprise. Some of the important issues that the board and managementmust address include: Which processes should be managed with COBIT? In which order should312 De Haes, Van Grembergen, and DebrecenyJournal of Information SystemsSpring 2013