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Separating Governance from Management: ISO/IEC 38500Principle 5, Separating Governance From Management, refers to the distinction that COBIT 5 makes between governance andmanagement. As discussed previously, this distinction aligns with the guidance in the International Organization for Standardization(ISO)/International Electrotechnical Commission (IEC) 38500 standard on corporate governance of IT.31 COBIT 5 states, for thefirst time, that governance and management of enterprise IT processes encompass different types of activities. The governanceprocesses are organised by following the EDM model, as proposed by ISO/IEC 38500. IT governance processes ensure that enterpriseobjectives are achieved by evaluating stakeholder needs; setting direction through prioritisation and decision making; and monitoringperformance, compliance and progress against plans. In enterprises, IT governance should be the accountability of the board ofdirectors or equivalent. Based on these governance activities, business and IT management plans, builds, runs and monitors activities(a COBIT translation of Deming’s PDCA circle, Plan, Do, Check Act) in alignment with the direction that is set by the governancebody to achieve the enterprise objectives.32 In summary, GEIT is the board’s accountability and responsibility, and the execution of theset direction is management’s accountability and responsibility
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