In summary, COBIT 5 provides guidance in the establishment of enterprise strategic plans as well as IT strategic goal alignment and implementation. The COBIT 5 goals cascade (figure 3) provides a solid foundation for IT strategic goals alignment. As is common with setting and executing any given strategy, strategy implementation is considered more challenging than strategic planning itself. COBIT 5 offers end-to-end guidance for strategic planning, alignment and implementation. The guidance is systematic and well organized and is valuable for large audiences irrespective of industry type.