The value that I&T delivers should be:

A. aligned directly with the values on which the business is focused.

B. focused exclusively on I&T investments that generate financial benefits.

C. restricted to maintaining and increasing value derived from existing I&T investments.

Reference: https://community.mis.temple.edu/mis5203sec001sp2019/files/2019/01/COBIT-2019-Framework-Introduction-and-Methodology_res_eng_1118.pdf (12)