The correct answer is C. BABOK states that the purpose of Plan Business Analysis Governance is to define how decisions are made about requirements and designs, including reviews, change control, prioritization, and approvals. IIBA’s task card further states that this output includes the list of decision-makers and a description of the approval processes. That is exactly what the question is asking for.
Option A is incorrect because Plan Business Analysis Information Management focuses on how business analysis information is captured, stored, and accessed, not on defining who the decision makers are or how approval decisions are made. This is a governance matter, not an information management matter.
Option B is incorrect because Maintain Requirements and Designs deals with the ongoing accuracy, reuse, and maintenance of requirements and designs. It does not define the approval authorities or decision-making structure.
Option D is incorrect because Validate Elicitation is not the BABOK task that establishes decision authority or governance. Elicitation-related tasks focus on gathering, confirming, and communicating information, not defining who approves requirements.