Explanation
According to the COBIT 2019 Design Guide, before designing an enterprise IT governance system, an organization should first review and understand the enterprise's strategy. The enterprise's strategy defines the vision, mission, goals and objectives of the organization, and provides the direction and context for IT governance. The enterprise's strategy also identifies the key stakeholders, their needs and expectations, and the value proposition of IT to the business.1, p. 16-17 References: 1: COBIT 2019 Design Guide: Designing an Information and Technology Governance Solution