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When tailoring a governance system for an enterprise, which of the following is MOST important to consider for an operating environment with a high compliance requirement?
Correct Answer: A
When tailoring a governance system for an enterprise operating in an environment with high compliance requirements, the most important factor to consider is the enterprise goals. Compliance requirements must align with the enterprise's strategic objectives and goals to ensure that governance practices are relevant and effective. Enterprise goals drive the overall strategy and direction of the organization. When compliance requirements are high, it is essential that these requirements are integrated into the enterprise's strategic goals. This ensures that the governance system supports both the achievement of business objectives and the adherence to compliance mandates. COBIT 2019 Framework References: * COBIT 2019 Framework: Introduction and Methodology, Chapter 5:Describes the goals cascade and the importance of aligning governance and management objectives with enterprise goals. * COBIT 2019 Design Guide, Chapter 2:Emphasizes the need to consider enterprise goals when designing and implementing a governance system, especially in environments with stringent compliance requirements. Aligning compliance requirements with enterprise goals ensures that the governance system is both effective in achieving business objectives and compliant with regulatory mandates.