COBIT 2019 Foundation — Question 7

COBIT defines stakeholder value creation as which of the following?

Answer options

• A. Realization of benefits at a controlled resource cost while controlling risk
• B. Realization of benefits at an optimal resource cost while optimizing risk
• C. Realization of benefits at a reduced resource cost while mitigating risk

Correct answer: B

Explanation

The correct answer, B, emphasizes achieving benefits efficiently while also optimizing risk management, which is central to stakeholder value creation in COBIT. Option A focuses on controlled resource costs but does not highlight optimization, while option C mentions reducing resource costs without addressing the importance of risk optimization.