IT governance and strategic alignment are issues that are high on the agenda in many organisations. To address those challenges, it is important that an organisation has a good view on its business goals and how IT goals and IT processes support the achievement of those goals. This research is aimed at providing guidance in building up such a cascade of business goals, IT goals and IT processes. This research builds on the list of business goals and IT goals, provided in COBIT4.0, and further validates and elaborates this material leveraging the Delphi research method.