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When tailoring a governance system using COBIT 2019 for a nonprofit enterprise seeking to improve IT service delivery, which of the following enterprise strategy design factors is MOST relevant?
Correct Answer: A
When tailoring a governance system using COBIT 2019 for a nonprofit enterprise seeking to improve IT service delivery, the most relevant enterprise strategy design factor is cost. Nonprofit organizations typically operate with limited budgets, making cost management a critical consideration. For nonprofit enterprises, managing costs effectively is crucial to ensure that resources are used efficiently and that IT service delivery improvements are sustainable. Focusing on cost as a design factor helps to prioritize initiatives that provide the most value for the least expenditure. COBIT 2019 Framework References: * COBIT 2019 Design Guide, Chapter 2:Discusses the importance of considering cost as a design factor, especially for organizations with limited financial resources. * COBIT 2019 Implementation Guide, Chapter 5:Provides guidance on optimizing costs while improving IT service delivery to ensure that governance objectives are met within budget constraints. By focusing on cost, the nonprofit enterprise can tailor its governance system to achieve better IT service delivery while staying within financial limits, ensuring the efficient use of available resources.