An organization has departments that are structured as Sales, Business Operations, and Quality Control.

This is an example of a functional organizational structure (B). The ITIL 4 Specialist: Create, Deliver and Support documentation (Section 3.1.2) describes a functional structure as one where departments are organized by specialized functions (e.g., Sales, Operations, Quality Control), each with distinct responsibilities and independent processes. This structure supports service value system alignment by leveraging expertise but can create silos if not coordinated. Option A (matrix) involves cross-functional reporting; option C (divisional) focuses on product or region; and option D (flat) minimizes hierarchy, none of which match the description. The guide notes this structure’s relevance in service management contexts.