Related to COBIT 2019, APO06 Budget and Cost Management, answer the next questions:

1. What is the relevance of effective and efficient use of I&T related resources; for transparency and accountability on the cost and value to the business of solutions and services?

2. Why should equitable, transparent, repeatable and comparable I&T-related allocations be charged to user cost centers within an organization?

3. What are the risks of not monitoring annually in the market the costs of support services or maintenance against budget to ensure that the IT infrastructure has timely attention in case of failures?