Analysis of Processes Information Flows and Items as Additional Design Factor in Cobit Framework

COBIT is a process-oriented IT governance framework. In 2019 version, the framework offers a significantly redesigned approach to prioritize processes and set process target capability levels. The design phase is very important to achieve governance system in future. Although there are several design factors defined in the design phase of COBIT 2019, these factors do not assess process suitability and value for the governance system. Thus, connections and continuity among processes are not taken into consideration enough. Therefore, the aim of the article is to suggest another design factor based on the interrelationships of processes in the COBIT framework represented by its information flows. The nature of the proposed innovation is described, and the analysis of process information flows and items is performed. The article also publishes several inconsistencies in COBIT 2019 documentation that have been identified in the process of research. The application of process information flows and items analysis has been illustrated in two case studies. We have identified new information that can be relevant to decision making in the design phase and discussed their importance for planned governance system. The results could help to improve the quality of the design phase by providing additional information about the context of the processes designed to ensure the governance system. Implications for Central European audience: The implications for senior managers in the Central European region will be beneficial. Optimization and effective use of information technologies is a prerequisite for achieving long-term competitiveness. COBIT is a best practice framework, and its implementation in companies is largely based on the specifics of each organization. Therefore, it is important to pay close attention to the implementation phase of the application of COBIT. Framework application positively supports the holistic approach to management, resource optimization, management based on responsibility and measurability. Today, these attributes of the organization's management are emphasized not only in Central Europe but in developed countries in general.