Which of the following components should be considered in addition to processes, policies and procedures when designing a governance system?

The COBIT 2019 framework defines a governance system as being built from seven key components. The question already lists "processes" (Component 1) and "policies and procedures" (part of Component 3: Principles, Policies, and Frameworks). Among the options provided, "Information items" directly relates to Component 4: "Information". This component is crucial as it pertains to all information produced and used by the enterprise. The COBIT framework emphasizes that information is required for the governance system to be effective and for the organization to function.

B. Knowledge flows are a part of how information is used and managed, but "Information" is the name of the specific, formally defined COBIT component.
C. Data flows describe the path of data within systems. They are an aspect of the "Information" component, not a distinct component themselves.
D. Configuration items are elements managed under IT service management, falling within the broader component "Services, Infrastructure, and Applications," not a separate fundamental component.

1. ISACA, COBIT® 2019 Framework: Introduction and Methodology, 2018. Chapter 4, Section 4.1 "Governance System Components", pp. 29-31. This section lists and describes the seven components, explicitly including "Information".

2. ISACA, COBIT® 2019 Framework: Introduction and Methodology, 2018. Figure 4.1 "COBIT Components of a Governance System", p. 29. This figure visually represents the seven components, with "Information" listed as a core component.