Which of the following is the MAIN objective of governance?

The primary goal of enterprise governance is to create value for its stakeholders. This is achieved by balancing the realization of benefits with the optimization of risk and the efficient use of resources. While creating controls and promoting risk awareness are important activities managed under the governance framework, they are means to an end. The ultimate objective that drives all governance activities is the creation and preservation of enterprise value, which includes making sound investments and managing the associated returns and risks.

A. Creating controls is a management function, directed by governance, not the main objective of governance itself.
B. Creating risk awareness is a component of a risk management program, which supports the overall governance objective.

1. ISACA, COBIT 2019 Framework: Introduction and Methodology, 2018, p. 11. The document states, "The primary goal of any enterprise...is value creation for its stakeholders. Value creation means realizing benefits at an optimal resource cost while optimizing risk."

2. ISACA, The Risk IT Framework, 2nd Edition, 2020, p. 17. It emphasizes that risk governance aims to ensure that "IT-related risk management activities are aligned with the enterprise’s objectives to create and preserve value."