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Certified Business Analysis Professional (CBAP) · IIBA
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6.2.4 Elements .1 Business Goals and Objectives A future state can be described in terms of business objectives or goals in order to guide the development of the change strategy and identify potential value. Business goals and objectives describe the ends that the organization is seeking to achieve. Goals and objectives can relate to changes that the organization wants to accomplish, or current conditions that it wants to maintain.
Option D Babok v2 page 83
Strategy Analysis Knowledge Area section 6.2.4 Elements 1. Business Goals and Objectives.