The function of a mapping table when determining the initial scope of a new governance system is Option B: It indicates the relevance of a governance or management objective with a particular design factor. Mapping tables are used in the COBIT 2019 framework to help organizations align their governance and management objectives with the various design factors that are relevant to their operations. The mapping table provides a visual representation of the relationships between governance and management objectives and design factors, and helps organizations determine which objectives are most relevant to their operations and need to be addressed as part of their governance system design. This information can then be used to prioritize and scope the implementation of the governance system, and to ensure that the governance system is designed to effectively address the most critical risks and challenges facing the organization.