Which of the following is a KEY consideration when finalizing a governance system design with...

COBIT® 2019 explicitly acknowledges that design factors may produce conflicting priorities. The Design Guide dedicates a specific step to resolving inherent priority conflicts, emphasizing that governance design is not a mechanical process but a judgment-based activity.

The guide states that enterprises must be willing to reassess and adjust priorities when conflicts arise, provided there are clearly justified and documented reasons. This flexibility ensures that the final governance system remains realistic, balanced, and aligned with enterprise context.

Deferring decisions entirely to executive management bypasses structured design logic. The workflow does not provide universal answers for conflicts, and not all steps must be applied rigidly in every situation.

Therefore, the key consideration is the willingness to deviate from earlier priorities when justified, ensuring that governance design remains practical and effective.