Business goals and objectives are statements of the desired outcomes that the organization wants to achieve through its initiatives and projects. They are not the means to achieve those outcomes, but the ends themselves. Business goals and objectives provide the context and direction for enterprise analysis, as they help to identify and prioritize the business needs and opportunities that align with the strategic vision of the organization. Reference: Capability in Business Analysis (CCBA) Certification Handbook, page 10 A Guide to the Business Analysis Body of Knowledge (BABOK Guide), version 3, page 35 What is enterprise analysis and what results does it have? | IIBA