I&T-related issues should be considered as part of the design factors for a governance system in order to manage:

I&T-related issues should be considered as part of the design factors for a governance system in order to manage:
A . risks that could materialize.
B . risks that have already materialized.
C . risks that have a high probability.
D . risks that have a high impact.

Answer: A

Explanation:

I&T-related issues should be considered as part of the design factors for a governance system in order to manage risks that could materialize. This proactive approach allows the enterprise to identify and mitigate potential risks before they occur, enhancing the overall resilience and effectiveness of the governance system.

Reference in COBIT 2019 Design and Implementation:

COBIT 2019 Design Guide, Chapter 2: This chapter explains the importance of considering I&T-related issues as design factors to address potential risks that could impact the governance system.

COBIT 2019 Framework: Governance and Management Objectives, APO12 (Managed Risk): This objective emphasizes the need to identify and manage risks that could affect IT and business processes.

By addressing potential risks through the design of the governance system, enterprises can better prepare for and mitigate adverse events, ensuring smoother and more effective IT operations.