When determining the desired maturity levels for IT governance processes, it is MOST important to:

The correct approach is toagree on target maturity levels in response to need—this ensures that the maturity level supports enterprise objectives, risk appetite, and strategic priorities. The maturity should be fit-for-purpose, rather than arbitrarily benchmarked or driven solely by cost or strengths.

While competitor benchmarks and cost considerations can provide insight, they are secondary to ensuring that the governance processes meetspecific business and governance needs.