Which of the following should be involved in resolving conflicting priorities in order to finalize the governance system design?

The COBIT 2019 Design Guide outlines a four-step process for designing a governance system. The final step, "Conclude the governance system design," involves resolving conflicts among various priorities identified through the analysis of design factors. This resolution is not a technical task but a decision-making activity requiring negotiation and consensus among stakeholders. The official guidance explicitly states that "Ultimately, management must make the decision on the priorities to be adopted." Among the choices provided, the management of the IT function (e.g., CIO, IT directors) is the most appropriate management body to be centrally involved in making these final, authoritative decisions for the enterprise's I&T governance system.

A. A change advisory board is an operational group focused on approving specific changes to the IT environment, not resolving strategic conflicts in governance design.
B. IT process owners are responsible for individual processes and provide input, but they lack the enterprise-wide authority to make final decisions on conflicting strategic priorities.
C. Enterprise architects are key designers and facilitators who propose scenarios and solutions, but the ultimate decision-making and approval authority rests with management.

1. ISACA, COBIT® 2019 Design Guide: Designing an Information and Technology Governance Solution, USA, 2018, p. 33. The section "Step 4. Conclude the Governance System Design" states, "Resolving conflicts over priorities is not a science. It requires negotiation and decision making within the enterprise...Ultimately, management must make the decision on the priorities to be adopted."

2. ISACA, COBIT® 2019 Framework: Introduction and Methodology, USA, 2018, p. 31, Figure 4.1. This figure illustrates the distinction between governance and management. Resolving strategic priorities is a key management responsibility, executed under the direction of the governance body. The management of the IT function is a primary component of this structure.