A CEO of a domestic enterprise plans to expand its operations globally. The CEO has selected enterprise goals using the COBIT goals cascade and has tasked the CIO with tailoring COBIT as required. After selecting the relevant alignment goals, which of the following should be the CIOs NEXT priority?

According to the COBIT 2019 Design Guide's governance system design workflow, after understanding the enterprise strategy and goals (Step 1), the next major step (Step 2) is to determine the initial scope of the governance system. This step begins by considering the design factors. These factors (e.g., enterprise strategy, risk profile, compliance requirements) are used to influence the design, including the prioritization of management objectives. Therefore, considering the design factors is the immediate next priority for the CIO to begin tailoring the governance system effectively.

A. Management objectives are prioritized and selected after considering the design factors; they are an output of applying the design factors, not the immediate next step.
C. Organizational structure is one of the seven components of a governance system. Its specific design is determined later in the process, guided by the selected objectives.
D. Management activities are detailed practices within management objectives. They are considered after the relevant, higher-level management objectives have been prioritized and selected.

1. ISACA, COBIT® 2019 Design Guide: Designing an Information and Technology Governance Solution, 2018. Chapter 3, Figure 3.1 "Governance system design workflow", pp. 20-21. This figure explicitly shows that after "Understand enterprise goals" (Step 1.2), the workflow proceeds to "Consider the design factors" (Step 2.1) to determine management objective priority.

2. ISACA, COBIT® 2019 Design Guide: Designing an Information and Technology Governance Solution, 2018. Section 3.3, Step 2 "Determine the initial scope of the governance system", p. 24. This section states, "The first activity in this step is to consider the design factors."