COBIT 2019 Foundation — Question 116

Within the principles for a governance system, the value generated from the use of I&T reflects:

Answer options

• A. the ratio of costs versus achieved service levels.
• B. a balance among benefits, risk and resources.
• C. maximized financial benefits to the investment portfolio.

Correct answer: B

Explanation

The correct answer, B, emphasizes the need to balance benefits, risks, and resources to effectively govern I&T use. Option A focuses solely on cost versus service levels, which does not encompass the broader governance scope. Option C is too narrow, as it prioritizes financial benefits alone without considering risks and resource management.