Explanation
According to the COBIT 2019 Design Guide, when designing an IT governance system, the next step after considering the enterprise's strategic business objectives is to assess the enterprise's risk profile. The enterprise's risk profile reflects the level of risk exposure and appetite that the organization is willing to accept in pursuit of its objectives. The risk profile also influences the selection of governance objectives, components and practices that are appropriate for managing IT-related risks.1, p. 18-19 References: 1: COBIT 2019 Design Guide: Designing an Information and Technology Governance Solution