This guide and COBIT 5 recognize that information and related information technologies are pervasive in enterprises and that it is neither possible nor good practice to separate business and IT-related activities. The governance and management of enterprise IT should therefore be implemented as an integral part of enterprise governance, covering the full end-to-end business and IT functional areas of responsibility. This publication provides a good-practice approach for implementing governance of enterprise IT (GEIT) based on a continual improvement life cycle that should be tailored to suit the enterprise's specific needs. It covers the following