COBIT 2019 Foundation — Question 6

Which of the following is a KEY principle associated with the Accountable (A) role of an organizational structure?

Answer options

• A. Accountability can be delegated.
• B. Accountability must be approved by the board.
• C. Accountability cannot be shared.

Correct answer: C

Explanation

The correct answer, C, emphasizes that accountability is a personal responsibility that cannot be distributed among multiple individuals. Options A and B are incorrect because they suggest that accountability can be transferred or requires external approval, which contradicts its intrinsic nature.