Val IT framework is geared towards helping enterprises optimize the realization of value from IT investments. IT is closely aligned and complements COBIT. The latter focuses on the delivery of IT services. So COBIT sets good practices for the "means" of value creation and Val IT does the same for the "ends" - it provides the structure to measure, monitor and optimize the actual realization of business value treating IT projects as investments.
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The Val IT Framework: Governance of IT Investments
Overview of ValIT Governance Framework from IT Governance Institute
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