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ISACA COBIT 2019 Foundation · Isaca
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3.2 Six Principles for a Governance System
The value generated from the use of Information and Technology (I&T) within the principles for a governance system reflects: B. a balance among benefits, risk, and resources. Effective governance of I&T involves achieving a balance among the benefits that I&T can deliver, managing the associated risks, and optimizing the use of resources. It's not solely about maximizing financial benefits (option C) or solely focused on cost and service level ratios (option A). The primary goal is to ensure that I&T investments align with business objectives and provide value while managing risks and efficiently utilizing resources.