CGEIT Isaca Certified in the Governance of Enterprise IT Exam Free Practice Exam Questions (2025 Updated)

The IT investment process is a systematic approach to selecting, managing, and evaluating information technology investments that align with the enterprise’s strategic goals and objectives. The first step in the IT investment process is to select IT projects that will best support the enterprise’s mission, vision, and values. This involves identifying the business needs, problems, or opportunities that IT can address, and prioritizing them based on their alignment with the enterprise’s strategy, performance, and risk management. This step also involves defining the scope, objectives, and expected outcomes of each IT project, and establishing criteria for measuring its success and value. Selecting IT projects that will best support the enterprise’s mission helps ensure that IT investments are relevant, effective, and efficient for the enterprise.

The CIO should first establish a business case for the BYOD program, because a business case is a document that outlines the rationale, objectives, benefits, costs, risks, and feasibility of a proposed project or initiative1. A business case can help the CIO to justify the need and value of the BYOD program to the senior management and stakeholders, and to secure the necessary funding and resources for its implementation. A business case can also help the CIO to define the scope, requirements, and success criteria of the BYOD program, and to align it with the enterprise’s strategy, goals, and governance framework2. According to ISACA’s CGEIT Domain 2: IT Resources3, “the enterprise should have a clear business case for each IT investment decision that includes expected benefits, costs, risks and alignment with strategic objectives.” Furthermore, according to ISACA’s article on BYOD, “a business case is essential for any BYOD initiative as it helps to determine whether the benefits outweigh the costs and risks.” Therefore, establishing a business case is the best first step for the CIO who is considering introducing a BYOD program.

The best approach to assist an enterprise in planning for IT-enabled investments is enterprise architecture (EA). EA is a holistic and integrated view of the current and future state of the business, IT, and their alignment1. EA helps to identify and prioritize the business needs andobjectives, and to design and deliver the IT solutions that support them2. EA also helps to optimize the IT resources and processes, and to ensure that they are aligned with the business strategy and goals3. EA also helps to measure and monitor the IT performance and outcomes, and to evaluate the value and benefits of the IT investments4. EA also helps to manage the risks, costs, and complexity of the IT investments, and to ensure that they comply with the legal and regulatory requirements5.

IT process mapping, task management, and service level management are not as comprehensive or effective as EA in assisting an enterprise in planning for IT-enabled investments. IT process mapping is a visual representation of a process that shows the steps and their relationships6. It can help to understand how a process works, but it does not provide a strategic or architectural view of the business or IT. Task management is a process of managing individual or group tasks to achieve goals7. It can help to track and delegate work, but it does not address the alignment or optimization of IT with the business. Service level management is a process of defining, documenting, and agreeing on service levels within an IT service management system8. It can help to ensure that services are delivered at an agreed level, but it does not cover the design or delivery of IT solutions that meet the business needs. Therefore, EA is the best approach to assist an enterprise in planning for IT-enabled investments.

This should be identified first when creating an inventory of information systems and data related to the mobile app, as they are the individuals or groups who have the authority and responsibility to define, classify, protect, and manage the data assets of the enterprise1. By identifying the application and data owners, the enterprise can ensure that the data is properly accounted for, categorized, and secured according to its value, sensitivity, and risk. Application and data owners can also establish data policies, standards, and procedures, as well as monitor and report on data quality, usage, and compliance1. Identifying the application and data owners is a prerequisite for identifying the other options, such as data maintained by vendors, vendors and outsourced systems, and information classification scheme, as these depend on the accurate identification and assignment of data ownership roles and responsibilities.

The most important input for the development of a human resources strategy to address IT skill gaps is the technology direction of the enterprise, because this would help to identify the current and future IT capabilities and competencies that are required to support the enterprise’s vision, mission, goals, and objectives. The technology direction of the enterprise should consider the external and internal factors that influence the IT environment, such as market trends, customer demands, innovation opportunities, regulatory requirements, and business strategies12. The human resources strategy should align the IT staff development and retention plans with the technology direction of the enterprise, and ensure that the IT staff have the relevant skills, knowledge, and experience to deliver value and performance to the enterprise12. References := ISACA, CGEIT Review Manual, 7th Edition, 2019, page 25-26.

Right-to-audit clauses are intended to ensure the vendor addresses compliance requirements, which means that the vendor follows the laws, regulations, standards, and contractual obligations that apply to their business activities and operations. Right-to-audit clauses give the contracting party the right to access and review the records, processes, or activities of the vendor to verify that they are complying with the relevant compliance requirements and that they are meeting the expectations and responsibilities outlined in the contract. Right-to-audit clauses also help to identify and mitigate any compliance risks or issues that may arise from the vendor’s performance or conduct, and to enforce any corrective actions or remedies if needed. References: Right To Audit Clause Guide: Examples, Gotcha’s & More1, Why You Should Use a Right to Audit Clause2, The Importance of Audit Rights in Vendor Contracts - Venminde

According to the web search results, a request for proposal (RFP) is a formal document that solicits proposals from potential vendors for a product or service. The RFP process is intended toensure a fair, transparent and objective selection of the best vendor that meets the requirements and expectations of the project sponsor and the enterprise. The RFP process typically involves the following steps1:

Planning and preparation: Define the scope, objectives, budget, timeline and evaluation criteria of the project. Identify the stakeholders and decision makers involved in the RFP process. Research the market and potential vendors. Develop the RFP document that outlines the project details, requirements, expectations and instructions for the vendors.

Issuing and advertising: Distribute the RFP document to the potential vendors, either directly or through public channels. Provide a deadline for submitting proposals and a contact person for inquiries. Advertise the RFP opportunity to attract more qualified vendors.

Receiving and reviewing: Receive the proposals from the vendors by the deadline. Review and evaluate the proposals based on the predefined criteria, such as technical capabilities, experience, references, pricing, etc. Shortlist the most suitable vendors for further consideration.

Negotiating and awarding: Conduct negotiations with the shortlisted vendors to clarify any questions, concerns or issues. Discuss the terms and conditions of the contract, such as scope, deliverables, schedule, payment, etc. Select the best vendor that offers the most value and benefit to the project and the enterprise. Award the contract to the chosen vendor and notify the other vendors of the decision.

Managing and monitoring: Manage and monitor the performance and progress of the vendor throughout the project lifecycle. Ensure that the vendor meets the contractual obligations and delivers quality results on time and within budget. Provide feedback and support to the vendor as needed. Resolve any conflicts or disputes that may arise.

A project sponsor who circumvents the RFP selection process violates the established policies and procedures of the enterprise, as well as undermines the integrity and credibility of the RFP process. The most likely reason for this control gap is a lack of accountability for policy adherence, which means that there is no clear assignment of roles and responsibilities for following and enforcing the policies, or no effective mechanisms for monitoring and reporting policy compliance, or no adequate consequences for policy violations. A lack of accountability for policy adherence can lead to poor governance, increased risk, reduced value and damaged reputation for both the project sponsor and the enterprise23. Therefore, it is essential to establish and maintain a strong culture of accountability for policy adherence within the enterprise, as well as to implement appropriate controls and measures to ensure compliance with policies. References: The RFP process: The Ultimate Step-by-Step Guide, Criteria and Methodology for GRC Platform Selection, The Ultimate RFP Guide: Steps, Guidelines & Template, Guidebook: Crafting a Driven Request for Proposals (RFP)

Comprehensive and Detailed Explanation:

The CGEIT Review Manual 8th Edition, in its Risk Optimization domain, underscores the CIO’s role in managing risks associated with new technology deployments. Rapid adoption of a mobile application introduces risks (e.g., security vulnerabilities, integration issues), which the CIO must prioritize to protect the enterprise. Ensuring risk is properly managed involves risk assessments, mitigation plans, and compliance checks (e.g., for data privacy). The manual likely references COBIT 2019’s APO12-Managed Risk, which emphasizes risk management for new IT initiatives.

Option A: Metrics for usage are important but secondary to risk management during implementation.

Option B: Business unit awareness is a communication task, not the CIO’s main responsibility.

Option C: EA review is relevant but less urgent than addressing immediate implementation risks.

Double Verification: The answer aligns with COBIT’s APO12 and the CGEIT domain’s focus on risk management for new technologies. Risk management is a core CIO responsibility in ISACA’s frameworks.

ISACA CGEIT Review Manual 8th Edition, Domain 4: Risk Optimization (focus on technology implementation risks).

COBIT 2019, APO12-Managed Risk.

ISACA Glossary (for definitions of risk management), available at https://www.isaca.org/resources/glossary.

Comprehensive and Detailed Explanation:

The CGEIT Review Manual 8th Edition, in its Strategic Management domain, describes a comprehensive architecture framework (e.g., enterprise architecture) as a tool to align IT with business strategies. The primary outcome is identifying business goal conflicts, as the framework maps business processes, systems, and strategies, revealing misalignments (e.g., conflicting departmental objectives). This enables resolution to ensure cohesive strategy execution. The manual likely references COBIT 2019’s APO03-Managed Enterprise Architecture, which highlights conflict identification as a key benefit.

Option A: Third-party relationships are secondary and not the primary focus.

Option C: Relevant controls are an outcome but not the primary one, as controls follow alignment.

Option D: Management policies are unrelated to architecture frameworks.

Double Verification: The answer aligns with COBIT’s APO03 and the CGEIT domain’s focus on strategic alignment. Conflict identification is a core outcome of EA in ISACA’s frameworks.

ISACA CGEIT Review Manual 8th Edition, Domain 1: Governance of Enterprise IT (focus on enterprise architecture).

COBIT 2019, APO03-Managed Enterprise Architecture.

ISACA Glossary (for definitions of architecture framework), available at https://www.isaca.org/resources/glossary.

The best way to minimize intellectual property theft and sensitive information loss in IoT acquisitions is to integrate supply chain cyber risk management processes. This holistic approachincludes assessing supplier security posture, monitoring for threats, and ensuring cybersecurity is embedded into procurement, delivery, and operations.

NDAs, sanctions, and data classification are supportive, but only supply chain risk management addresses the full lifecycle risks and modern threats in globally sourced IoT ecosystems.

Before taking cost-cutting actions, theCIO should assess the benefits of IoT capabilitiesto understand whether the investments are delivering value. This evaluation provides the context needed to justify current costs or to make informed decisions about optimization.

Jumping to budget cuts or replacements without understanding valuecould undermine strategic benefits.

Thebest strategic responseis todevelop and enforce IT asset life cycle policies in consultation with business units. This approach ensures that legacy systems are managed proactively and collaboratively, balancing risk management, regulatory compliance, and operational needs. Policies should define criteria for decommissioning, archival solutions, and acceptable retention practices.

Firewalls and isolation are tactical mitigations, not strategic solutions. Surcharges may discourage usage but do not resolve governance and retention challenges comprehensively.

Consistent application of IT standards across the enterprise is best achieved through a well-defined enterprise architecture (EA), which provides a blueprint for IT processes, technologies, and standards. The CGEIT Review Manual 8th Edition emphasizes that EA practices ensure standardization and alignment with enterprise objectives.

Extract from CGEIT Review Manual 8th Edition (Domain 1: Governance of Enterprise IT):"Enterprise architecture provides a structured approach to defining and enforcing IT standards across the organization. By establishing common frameworks, policies, and guidelines, EA ensures consistency in the application of IT standards, reducing variability and enhancing interoperability." (Approximate reference: Domain 1, Section on Enterprise Architecture)

Established enterprise architecture practices (option D) provide a governance mechanism to enforce IT standards, ensuring that all IT initiatives adhere to predefined guidelines, thus promoting consistency.

Why not the other options?

A. Enterprise risk management (ERM) reviews: ERM focuses on identifying and mitigating risks, not on enforcing IT standards.

B. Mandatory systems development training: Training may improve skills but does not directly ensure consistent application of standards across the enterprise.

C. Business case reviews by the steering committee: Business case reviews focus on project approval and alignment, not on enforcing technical standards.

Comprehensive and Detailed Explanation:

The CGEIT Review Manual 8th Edition, in its Governance of Enterprise IT domain, emphasizes the role of enterprise architecture (EA) in ensuring IT investments align with business strategies. If EA is not being leveraged, governance processes must enforce its use during project execution.

Option B: Require EA review at key milestones is the best approach. Integrating EA reviews into project stage gates (e.g., design, implementation) ensures that IT investments adhere to the EA’s standards, principles, and roadmap. For example, a review might confirm that a new system aligns with the EA’s technology stack. The manual likely references COBIT 2019’s APO03-Managed Enterprise Architecture, which advocates for EA integration in project governance.

Option A: Form a team to update EA regularly is proactive but doesn’t enforce EA use in projects.

Option C: Publish and train on the EA document raises awareness but lacks enforcement.

Option D: Adopt a globally recognized EA framework is unnecessary if an EA exists, as the issue is leverage, not framework choice.

Double Verification: The answer aligns with COBIT’s EA governance processes and the CGEIT domain’s focus on project alignment. Milestone reviews are a standard ISACA practice for EA enforcement.

ISACA CGEIT Review Manual 8th Edition, Domain 1: Governance of Enterprise IT (focus on enterprise architecture).

COBIT 2019, APO03-Managed Enterprise Architecture.

ISACA Glossary (for definitions of EA), available at https://www.isaca.org/resources/glossary.

Effective risk management in IT governance requires that risk evaluation is embedded in the management processes of the organization. This means that risk evaluation is not a separate or isolated activity, but rather an integral part of the planning, execution, monitoring, and reporting of IT activities and initiatives. Embedding risk evaluation in the management processes can help:

Identify and assess the potential threats and opportunities that may affect the achievement of IT and business objectives

Align the IT risk appetite and tolerance with the enterprise risk appetite and tolerance

Prioritize and allocate the resources and actions to address the risks based on their impact and likelihood

Monitor and report the risk performance and outcomes in relation to the IT value drivers and benefits

Embed the risk culture and awareness across the organization

To obtain a holistic view of IT performance and identify potential gaps in service delivery, a CIO should review Key Performance Indicators (KPIs). KPIs are quantifiable measures that reflect the critical success factors of an organization and provide a comprehensive overview of performance across various aspects of IT service delivery, including efficiency, effectiveness, quality, and compliance with agreed service levels. While ROI analysis, SLA reporting, and staff performance evaluations offer valuable insights into specific areas, KPIs provide a broader perspective that encompasses various dimensions of IT performance, making them essential for a comprehensive assessment.

Comprehensive and Detailed Explanation:

The CGEIT Review Manual 8th Edition, in its Governance of Enterprise IT domain, addresses data retention policies and exceptions, particularly in regulated environments. Retaining data beyond policy is acceptable when legally justified, such as a high probability of litigation, where data may be required as evidence. This ensures compliance with legal obligations and avoids penalties. The manual likely references COBIT 2019’s BAI09-Managed Assets, which includes data retention for legal purposes.

Option A: Analytics model does not justify violating policy, as analytics can use anonymized data.

Option C: Expected regulations are speculative and not a valid exception.

Option D: Database upgrade is technical and unrelated to retention policy exceptions.

Double Verification: The answer aligns with COBIT’s BAI09 and the CGEIT domain’s focus on compliance. Litigation is a standard ISACA exception for data retention.

ISACA CGEIT Review Manual 8th Edition, Domain 1: Governance of Enterprise IT (focus on data governance).

COBIT 2019, BAI09-Managed Assets.

ISACA Glossary (for definitions of data retention), available at https://www.isaca.org/resources/glossary.

The best way for IT to achieve compliance with regulatory requirements is to enforce IT policies and procedures that align with the compliance standards and guidelines. IT policies andprocedures are the documents that define the roles, responsibilities, rules, and expectations for the IT function and its activities. They help to ensure that the IT systems and processes are secure, reliable, efficient, and consistent with the business objectives and legal obligations. By enforcing IT policies and procedures, IT can demonstrate its compliance with regulatory requirements and avoid violations, penalties, or reputational damage. The other options are not as effective as enforcing IT policies and procedures for achieving compliance with regulatory requirements. Creating an IT project portfolio is a good practice for managing IT investments and resources, but it does not guarantee compliance with regulatory requirements. Reviewing an IT performance dashboard is a useful technique for monitoring and measuring IT performance and value delivery, but it does not ensure compliance with regulatory requirements. Reporting on IT audit findings and action plans is a necessary step for improving IT governance and control processes, but it does not achieve compliance with regulatory requirements. References := What is IT Compliance? - Checklist, Guidelines & More | Proofpoint US, 6 Common IT Compliance Standards (A Guide to the Basics), Here’s Why Regulatory Compliance is Important - Reciprocity

According to the CGEIT exam content outline1, one of the subtopics under the domain of Risk Optimization is “Risk Ownership and Accountability”. This subtopic covers the process of assigning and communicating the roles and responsibilities for risk management to the appropriate stakeholders, such as business owners, process owners, or risk owners. Risk ownership is the best way to enable effective enterprise risk management (ERM), as it ensures that the risks are identified, assessed, treated, monitored, and reported by the people who have the authority, knowledge, and interest to manage them. Risk ownership also fosters a risk-aware culture and promotes accountability and transparency for risk management23.

The other options are not as effective as risk ownership to enable ERM. A risk register is a tool that records and tracks the information about the risks, such as their description, category, impact, likelihood, status, and action plan. A risk register is useful for documenting and communicating the risks, but it does not ensure that the risks are managed properly by the responsible parties4. A risk tolerance is a measure that defines the acceptable level of variation from the expected outcome or objective. A risk tolerance is important for setting the boundaries and criteria for risk management, but it does not guarantee that the risks are aligned with the business strategy and objectives5. A risk training is a program that provides education and awareness on risk management concepts, methods, and tools. A risk training is beneficial for enhancing the skills and competencies of the risk management staff and stakeholders, but it does not ensure that they perform their roles and responsibilities effectively6.

To measure the value of IT-enabled investments, an enterprise needs to identify its drivers as defined by its business strategy. The business strategy is the document that defines the vision, mission, goals, and objectives of the enterprise and how they will be achieved. It also specifies the value proposition, competitive advantage, and target market of the enterprise. The drivers ofvalue are the factors that influence or determine the value creation and delivery of the enterprise. They can include aspects such as customer satisfaction, revenue growth, cost reduction, innovation, quality, and efficiency. By identifying its drivers as defined by its business strategy, the enterprise can align its IT-enabled investments with its strategic priorities and expectations. It can also establish the criteria, metrics, and indicators for measuring and evaluating the value of IT-enabled investments in terms of their contribution to the business outcomes and performance.

A periodic service provider audit is a process of conducting an independent and objective assessment of the service provider’s performance, quality, compliance, and security in relation to the agreed service level agreement (SLA) and the enterprise’s expectations and requirements. A periodic service provider audit can help provide quality of service oversight by:

Verifying and validating the service provider’s claims and credentials, and ensuring that they meet the contractual obligations and standards

Identifying and evaluating the strengths, weaknesses, opportunities, and threats of the service provider’s services, processes, and controls

Detecting and reporting any issues, gaps, or risks that may affect the quality of service delivery or the enterprise’s objectives and value

Recommending and implementing corrective and preventive actions to address and resolve the issues, gaps, or risks

Monitoring and measuring the outcomes and effectiveness of the corrective and preventive actions, and ensuring their alignment with the SLA

Employee concerns about the future due to an emerging technology stem from uncertainty about the organization’s direction. The CGEIT Review Manual 8th Edition emphasizes that the CIO’s primary responsibility in such scenarios is to define and communicate a clear IT strategy to provide direction and reassurance.

Extract from CGEIT Review Manual 8th Edition (Domain 4: Strategic Management):"When adopting emerging technologies, the CIO’s primary responsibility is to define and communicate an IT strategy that aligns with the enterprise’s goals and addresses stakeholder concerns. Clear communication of the strategy reduces uncertainty and fosters confidence in the organization’s direction." (Approximate reference: Domain 4, Section on Strategic Communication)

Defining and communicating a new IT strategy (option D) addresses employee concerns by clarifying how the technology supports business goals, how it will be implemented, and its impact on the workforce.

Why not the other options?

A. Develop and communicate new performance measures: Performance measures are operational and do not directly address concerns about the company’s future.

B. Define new roles and responsibilities for IT staff: Roles may need redefinition, but this is a secondary step after communicating the strategy.

C. Initiate IT workforce training on the new technology: Training is important but does not address broader concerns about the company’s direction.

Managing resources as part of the portfolio strategy would best help to ensure the appropriate allocation of IT resources to support an enterprise’s mission. This is because the portfolio strategy aligns the IT investments with the business goals and priorities, and ensures that the IT resources are allocated to the most valuable and strategic initiatives. By managing resources at the portfolio level, the enterprise can optimize the use of its IT resources across multiple programs and projects, and avoid resource conflicts, shortages, or wastages. A resource strategy as part of program management, prioritizing program requirements based on existing resources,and resource planning for each IT project are all useful practices, but they are not sufficient to ensure the appropriate allocation of IT resources at the enterprise level. They may only focus on the resource needs and constraints of specific programs or projects, and may not consider the overall alignment and optimization of IT resources with the enterprise’s mission. References := IT Portfolio Management: A Practitioner’s Guide - ISACA, Resource Allocation Done Right: Best Practices for 2022 & Beyond, A Complete Guide to Resource Allocation in Projects - Float

This is because alignment with business strategy means that IT projects are selected and executed in a way that supports the organization’s vision, mission, goals, and objectives. Alignment with business strategy can help to ensure that IT projects deliver value to the organization and its stakeholders, as well as to optimize the use of IT resources and capabilities. Alignment with business strategy can also help to avoid or minimize conflicts, gaps, or redundancies among IT projects, as well as to facilitate communication and collaboration among IT and business units.

Some of the sources that support this answer are:

1: This source provides a comprehensive guide on how to optimize IT project intake, approval, and prioritization. It suggests that one of the steps to redesign the governance framework is to conduct a portfolio review to assess the benefits realization of IT investments and ensure that they are aligned with the business strategy and deliver value.

2: This source discusses how to prioritize IT tasks and projects, and provides some expert tips and a downloadable template. It advises that one of the criteria for prioritizing IT projects is strategic alignment, which means that the project supports the organization’s strategic goals and objectives.

3: This source describes the process of how to use the Technology Governance Framework to determine if a proposal requires approval from a formal IT governance body, then how a submitted proposal would proceed on its path to acceptance. It states that one of the factors that influence the prioritization of proposals is alignment with strategic direction, which means that the proposal supports the organization’s vision, mission, values, and goals.

Performing a gap analysisis the first step in understanding whether existing IT capabilities and resources are sufficient to meet the demands of a new enterprise strategy. A gap analysiscompares current capabilities with the strategic requirements, identifying shortfalls in skills, infrastructure, processes, and other resources.

Only after identifying the gaps can appropriate planning (e.g., capacity management, capability strategy, resource management) be effectively initiated.

Aligning the program to the business requirements. IT value management is the process of planning, measuring, and optimizing the value delivered by IT to the business. Changing an IT value management program means introducing new or improved methods, tools, or practices to enhance the IT value management process. The best CSF for this change is to align the program to the business requirements, which means ensuring that the program supports the business strategy, goals, and needs, and delivers the expected benefits and outcomes to the business stakeholders12.

The other options are not as effective as aligning the program to the business requirements to use as a CSF for changing an IT value management program. Documenting the process for the board of directors’ approval is a step that may be required for changing an IT value management program, but it does not guarantee that the program will be successful or effective. Adopting the program by using an incremental approach is a strategy that may help to implement the change more smoothly and gradually, but it does not ensure that the change will meet the business expectations or needs. Implementing the program through the enterprise’s change plan is a tactic that may facilitate the coordination and communication of the change across the enterprise, but it does not ensure that the change will align with the business strategy or goals.

For large enterprises, the greatest challenge when procuring IaaS is ensuring the vendor meets corporate requirements, including compliance, integration standards, security, scalability, and service levels. The complexity of aligning cloud capabilities with internal policies and operational needs can create governance gaps.

Other options represent necessary practices, but the alignment of vendor capabilities with enterprise standards is foundational to long-term success and risk mitigation.

Concerns about the timeliness of reporting indicate a potential issue in the reporting process that must be investigated. The CGEIT Review Manual 8th Edition advises that the first step in addressing process-related issues is to assess the current process to identify bottlenecks, inefficiencies, or gaps.

Extract from CGEIT Review Manual 8th Edition (Domain 3: Risk Optimization):"When issues are raised regarding compliance or reporting, the first step is to assess the existing processes to identify root causes of deficiencies, such as delays or inaccuracies. This assessment provides the basis for designing improvements or corrective actions." (Approximate reference: Domain 3, Section on Compliance and Process Assessment)

Assessing the reporting delivery process (option A) allows the enterprise to pinpoint why reports are delayed, whether due to manual processes, data availability, or other factors, enabling targeted improvements.

Why not the other options?

B. Negotiate an exception process with the regulator: Negotiation is a reactive measure that does not address the root cause of untimely reporting.

C. Automate the reporting process: Automation may be a solution, but it is premature without understanding the current process’s deficiencies.

D. Evaluate the implications of risk acceptance: Risk acceptance is a last resort and does not address the regulator’s concern about timeliness.

The alignment of user access rights with business requirements is most effectively achieved throughsystem design. During the design phase, systems are architected to incorporate role-based access controls, least privilege principles, and segregation of duties based on business needs. While data classification and architecture support information management, and maturity models help assess governance capability,system design operationalizes access controls directly in alignment with enterprise roles and responsibilities.

This is supported byCOBIT principlesthat emphasize embedding governance requirements into system design and implementation to ensure alignment, value delivery, and risk mitigation.