Isaca Updated COBIT-2019 Exam Questions and Answers by laurie

The internal audit function is an independent and objective assurance and consulting activity that evaluates and improves the effectiveness of governance, risk management, and control processes in an enterprise. The internal audit function has a role in defining the EGIT target state, which is the desired state of information and technology governance in an enterprise that is aligned with its strategy, objectives, and stakeholder needs. The role of the internal audit function in this process is to provide advice and assist with target-state positioning and gap priorities. This means that the internal audit function can help to identify the current state of information and technology governance in an enterprise, assess the gaps and issues that need to be addressed, determine the target state of information and technology governance that is optimal for the enterprise, and prioritize the actions and initiatives that are required to achieve the target state. The internal audit function can also provide assurance on the design and implementation of the EGIT target state by evaluating its adequacy, effectiveness, efficiency, and compliance.References: : COBIT 2019 Implementation Guide, page 51-52 : COBIT 2019 Framework: Introduction and Methodology, page 30-31

The initial scope of a governance system is the extent and boundaries of the governance system that an enterprise intends to design and implement using COBIT 2019. The initial scope helps to define the focus and direction of the governance system design process, as well as the resources and efforts required for its implementation. One of the key considerations when determining the initial scope of a governance system is the compliance requirements faced by the enterprise. The compliance requirements are the laws, regulations, standards, guidelines, contracts, or agreements that an enterprise must comply with regarding its information and technology activities. The compliance requirements influence the level of control and assurance that an enterprise needs to demonstrate its adherence to the applicable rules and obligations. By considering the compliance requirements when determining the initial scope of a governance system, an enterprise can ensure that its governance system is appropriate for its context and objectives, and that it can effectively manage the potential impacts of non-compliance on its reputation, performance, value, and stakeholder trust.References: : COBIT 2019 Design Guide: page 47-48 : COBIT 2019 Design Guide: page 53-54

The capability levels are a measure of how well an enterprise performs its information and technology governance and management processes in terms of process attributes such as process performance, process definition, process deployment, process measurement, process control, process optimization etc. The capability levels range from 0 (incomplete) to 5 (optimizing), indicating the degree of maturity and effectiveness of an enterprise’s information and technology governance and management processes. The targeted capability levels are the desired levels of performance that an enterprise wants to achieve for its information and technology governance and management processes, based on its strategy, objectives, needs, and expectations. The targeted capability levels provide a basis for defining the improvement goals and objectives for the processes. The capability-level gap analysis is a process that involves comparing the current capability levels of an enterprise’s information and technology governance and management processes with the targeted capability levels, and identifying the gaps or differences between them. The capability-level gap analysis helps to determine the improvement actions and initiatives that are required to close the gaps and achieve the targeted capability levels. The primary benefit or output derived from setting targeted capability levels and performing a capability-level gap analysis for selected processes is identification of process improvement opportunities. This means that by setting targeted capability levels and performing a capability-level gap analysis for selected processes, an enterprise can identify the areas of weakness or inefficiency in its information and technology governance and management processes, and determine the potential solutions or enhancements that can improve its process performance, quality, value, etc. This will also help to align the information and technology governance system with the enterprise’s strategy and objectives.References: : COBIT 2019 Design Guide: page 53-54 : COBIT 2019 Process Assessment Model: page 11-13

 People, skills and competencies are essential for effective decision making within a governance system. People are the individuals or groups who perform or are accountable for the governance activities and tasks. Skills and competencies are the abilities and knowledge that people need to perform their roles and responsibilities. People, skills and competencies are one of the seven enablers of a governance system, as defined by COBIT.13 References: COBIT 2019 Framework: Introduction and Methodology, COBIT 2019 Framework: Governance System