Isaca Updated COBIT-Design-and-Implementation Exam Questions and Answers by rudi

In the COBIT 2019 Design Guide, it is clearly stated that:

"The more quantitative approach involves numeric mapping tables created for each design factor. The mapping tables quantify the descriptive values associated with each design factor, in order to indicate their correlation with governance and management objectives."

These mapping tables typically contain values ranging from zero (0) to four (4), where four indicates maximum relevance of a governance or management objective with that particular design factor value, and zero indicates no relevance.

COBIT 2019 emphasizes theIT balanced scorecardas a key performance management tool:

"An IT balanced scorecard provides a mechanism for aligning IT-related goals with enterprise objectives and is instrumental in measuring and communicating performance across financial, customer, process, and innovation dimensions."

It is tailored to evaluate benefits realization and strategic alignment. Gantt charts and project management tools focus on timelines and task execution, while RACI charts clarify responsibilities—not performance outcomes.

When tailoring a governance system using COBIT 2019 for a nonprofit enterprise seeking to improve IT service delivery, the most relevant enterprise strategy design factor is cost. Nonprofit organizations typically operate with limited budgets, making cost management a critical consideration.

For nonprofit enterprises, managing costs effectively is crucial to ensure that resources are used efficiently and that IT service delivery improvements are sustainable. Focusing on cost as a design factor helps to prioritize initiatives that provide the most value for the least expenditure.

COBIT 2019 Framework References:

COBIT 2019 Design Guide, Chapter 2:Discusses the importance of considering cost as a design factor, especially for organizations with limited financial resources.

COBIT 2019 Implementation Guide, Chapter 5:Provides guidance on optimizing costs while improving IT service delivery to ensure that governance objectives are met within budget constraints.

By focusing on cost, the nonprofit enterprise can tailor its governance system to achieve better IT service delivery while staying within financial limits, ensuring the efficient use of available resources.

According to the COBIT 2019 Design Guide:

"A key purpose of defining a risk profile is to compare identified risks with the enterprise's risk appetite. This allows the organization to prioritize areas where risk levels exceed acceptable thresholds and guide risk treatment plans accordingly."

The risk profile doesn't just highlight risks in general—it is specifically about those exceeding the enterprise’s defined tolerance.