Isaca Updated COBIT-2019 Exam Questions and Answers by aila

The flexibility of COBIT design factors benefits an enterprise by allowing users to tailor the framework to align with specific enterprise needs. COBIT is a comprehensive governance and management framework for information and technology that helps enterprises to achieve their goals and create value. COBIT design factors are characteristics or aspects of an enterprise that influence the design and implementation of a governance system. They include factors such as enterprise size, industry sector, risk profile, regulatory environment, sourcing model, etc. The flexibility of COBIT design factors benefits an enterprise by allowing users to tailor the framework to align with specific enterprise needs by providing guidance on how to customize and adapt the COBIT components (such as processes, practices, goals, metrics, etc.) based on the design factors.14 References: COBIT 2019 Framework: Introduction and Methodology, COBIT 2019 Design Guide: Designing an Information and Technology Governance Solution

When assessing organizational structures, it is most helpful when subcriteria for each criterion are defined and linked to capability levels. Organizational structures are the arrangements of roles and responsibilities that enable the enterprise to achieve its objectives. Organizational structures can be assessed using six criteria: clarity, comprehensiveness, integration, alignment, authority, and accountability. Each criterion can be further divided into subcriteria that describe the specific aspects or attributes of the criterion. Capability levels are the measures of how well a process or activity is performed in terms of effectiveness, efficiency, completeness, reliability, etc. Capability levels can range from 0 (incomplete) to 5 (optimizing). Defining and linking subcriteria to capability levels helps to evaluate the current and desired state of organizational structures, as well as to identify gaps and improvement opportunities.123 References: COBIT 2019 Framework: Introduction and Methodology, COBIT 2019 Design Guide: Designing an Information and Technology Governance Solution, COBIT 2019 Framework: Roles, Responsibilities & RACI Charts

The primary objective of reviewing the effectiveness of a new IT governance system that has been operational for 6 months is to identify further governance requirements. An IT governance system is a set of components that provide direction, oversight, evaluation, monitoring, assurance, etc., for an enterprise’s information and technology. The effectiveness of an IT governance system can be reviewed using different methods or tools, such as audits, assessments, surveys, feedbacks, etc. The primary objective of reviewing the effectiveness of a new IT governance system that has been operational for 6 months is to identify further governance requirements that may arise from changes in the internal or external environment, stakeholder needs, business objectives, etc.12 References: COBIT 2019 Framework: Introduction and Methodology, COBIT 2019 Implementation Guide: Implementing an Information and Technology Governance Solution

 A managed system of internal controls is most important to providing trust in operations, confidence in the achievement of enterprise objectives, and an adequate understanding of residual risk. A system of internal controls is a set of policies, procedures, practices, tools, techniques, etc., that are designed to provide reasonable assurance that an enterprise will achieve its objectives, prevent or detect errors or fraud, comply with laws and regulations, safeguard assets, etc. A managed system of internal controls means that the system is regularly monitored, evaluated, updated, and improved to ensure its effectiveness and efficiency.15 References: COBIT 2019 Framework: Introduction and Methodology, COBIT 2019 Framework: Governance System