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The S-75-24 is a part of Control Objectives for Information and Related Technology (COBIT), which is a framework for IT management, governance, and assurance. It focuses on governance, control, and the processes around information and technology in the context of enterprise objectives. The S-75-24 defines the monitoring, evaluation, and review of the ongoing results and activities of the IT organization by providing recommendations to management based on IT performance metrics. These recommendations can be used to improve IT operations and support improved decision making. Ultimately, the goal of the S-75-24 is to ensure that IT investments are optimized in order to meet organizational goals while maintaining compliance with applicable policies and regulations.