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    PracticeCPA®CPA ISC Practice Exam 3Question 17
    Hard1 markMultiple Choice
    Area II: SecurityCOBITIT Governance

    CPA · Question 17 · Area II: Security

    In the context of COBIT 2019, which of the following best describes the distinction between Governance and Management?

    Answer options:

    A.

    Governance plans and builds; Management monitors and evaluates.

    B.

    Governance is performed by the CEO; Management is performed by the Board.

    C.

    Governance ensures stakeholder needs are evaluated and direction is set; Management plans, builds, runs, and monitors activities to align with that direction.

    D.

    Governance applies to IT; Management applies to Finance.

    How to approach this question

    Recall the COBIT core model: Governance = Evaluate, Direct, Monitor (Board level). Management = Plan, Build, Run, Monitor (Executive level).

    Full Answer

    C.Governance ensures stakeholder needs are evaluated and direction is set; Management plans, builds, runs, and monitors activities to align with that direction.✓ Correct
    COBIT 2019 clearly distinguishes Governance (Evaluate, Direct, Monitor - EDM) which is the responsibility of the Board of Directors, from Management (Plan, Build, Run, Monitor - PBRM) which is the responsibility of executive management.

    Common mistakes

    Thinking Management sets the strategic direction (that's Governance).
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