What does the COBIT domain 'Value Delivery' focus on?

• A. Developing new hardware platforms.
• B. Auditing user access controls.
• C. Ensuring IT investments and services deliver value and align with business goals.
• D. Reducing IT spending regardless of outcomes.

Answer: (C)

Value Delivery focuses on making sure IT investments and services actually deliver value and align with business goals. It centers on benefits realization, ensuring that the outcomes of IT-enabled initiatives contribute to strategic objectives, and that resources are used efficiently to maximize return and minimize risk. In practice, this means choosing projects with clear, measurable benefits, monitoring outcomes, and ensuring IT services support core business processes and stakeholder needs. It’s about connecting IT outcomes to business value and continuously optimizing how value is created and sustains over time.

Developing new hardware platforms is about infrastructure choices and technical refreshes, not the payoff from IT investments in terms of business value. Auditing user access controls relates to security and governance of who can access systems, not how IT delivers value to the business. Reducing IT spending regardless of outcomes contradicts the goal of delivering value, which requires achieving benefits relative to resources spent.