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This publication provides guidance for assurance professionals by leveraging the Val IT 2.0 framework and the IT Assurance Guide: Using COBIT. It provides guidance on how to use Val IT to support an assurance review focused on the governance of IT-enabled business investments for each of the Val IT domains of Value Governance, Portfolio Management and Investment Management. A comprehensive set of assurance tests covering the full scope of Val IT is included. Guidance is provided on how to plan and scope a review to focus on the most significant aspects.