could be considered risks that have not yet materialized.
D.
are generally reported and tracked separately from risk management processes.
The Answer Is:
B
This question includes an explanation.
Explanation:
I&T-related issues, also called pain points, could be considered risks that have materialized. These issues represent current challenges and problems that the enterprise is facing, indicating that certain risks have already impacted the organization.
References in COBIT 2019 Design and Implementation:
COBIT 2019 Design Guide, Chapter 2:This chapter explains that I&T-related issues or pain points are current problems that the enterprise needs to address, indicating that these risks have already materialized.
COBIT 2019 Framework: Governance and Management Objectives, APO12 (Managed Risk):This objective emphasizes the importance of identifying and managing risks, including those that have already impacted the organization.
By recognizing that I&T-related issues are materialized risks, enterprises can focus on mitigating these issues and preventing future occurrences, ensuring better risk management and governance.
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