Which of the following is considered good practice with regard to performance management of organizational structures?

According to the COBIT 2019 framework, organizational structures are a core component of a governance system. A key good practice for managing the performance of these structures is ensuring that their meetings have documented outcomes, such as reports or minutes. This practice is essential for creating a transparent environment where decisions, responsibilities, and action items are clearly recorded and communicated. Availability of meaningful meeting minutes allows stakeholders to understand the decision-making process and holds the organizational body accountable for its directives and performance, which is a cornerstone of effective governance.

A. Good governance practice requires that decision rights are clearly defined and consistently applied, not situation-dependent, which would create ambiguity and undermine accountability.
B. COBIT emphasizes formally established organizational structures with clear mandates and responsibilities to ensure effective and repeatable governance, making informal establishment an anti-pattern.

1. ISACA, COBIT® 2019 Framework: Introduction and Methodology, 2018. In Chapter 4, "Governance System and Components," Figure 4.3, "Component: Organizational Structures," lists as a good practice: "Meetings have a clear purpose, agenda, and documented outcomes that are communicated in a timely manner." (p. 34).

2. ISACA, COBIT® 2019 Framework: Governance and Management Objectives, 2018. The practice EDM01.02, "Direct the governance system," involves directing the "establishment of roles, responsibilities and structures for the governance of I&T," which implies formal, not informal, structures with clear, not situation-dependent, authority. (p. 24).