Isaca Updated COBIT-2019 Exam Questions and Answers by malcolm

 After IT department goals have been aligned with enterprise goals, the next step is to link the alignment goals with governance and management objectives. Alignment goals are the intermediate goals that link the enterprise goals with the governance and management objectives. Governance and management objectives are the desired outcomes of the governance system for information and technology. Alignment goals are derived from the enterprise goals, which reflect the stakeholder drivers and needs.  Governance and management objectives are derived from the alignment goals, which reflect how information and technology can support the enterprise strategy and objectives. 1 4   References:   COBIT 2019 Framework: Introduction and Methodology ,  COBIT 2019 Framework: Governance System

 An element of governance is evaluating stakeholder needs to determine enterprise objectives.  This is based on the principle of stakeholder value, which states that “governance of enterprise I & T should ensure that stakeholder needs, conditions and options are evaluated to determine balanced, agreed-on enterprise objectives to be achieved; setting direction through prioritization and decision making; and monitoring performance and compliance against agreed-on direction and objectives”  1 .  Evaluating stakeholder needs involves identifying who the stakeholders are, what their interests and expectations are, and how they can influence or be influenced by the enterprise’s activities 2 .  References:   1 : COBIT 2019 Framework: Introduction and Methodology, page 23  2 : COBIT 2019 Framework: Governance and Management Objectives, page 18

 Within the COBIT organizational structures component, the Accountable (A) role is solely liable for the success and achievement of assigned tasks.  This role has the authority to approve or veto any decision or activity related to the tasks, and is responsible for ensuring that the Responsible ® role has adequate resources and skills to perform the tasks 2 , p.  34.  References:   2 : COBIT 2019 Framework: Introduction and Methodology

 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. 1 5   References:   COBIT 2019 Framework: Introduction and Methodology ,  COBIT 2019 Framework: Governance System