Both the TTTL and COBIT frameworks emphasise that a
process as is a set of executable step(s) which has the primary
objective of transforming input to output in order to achieve a
known goal. A key and basic principle that is applicable to
any process is the fact that it should have input and output
[17]. It is important to note that any process is defmed to
achieve the one goal of transforming input to output [17].