Data governance focuses on data-related policies, not financial account definitions. The DAMA-DMBOK states: “Data governance and stewardship include valuing data assets, ensuring privacy, training staff, and monitoring compliance with data policies, but financial account definitions fall under financial management” (DMBOK2, Chapter 3: Data Governance, p. 109). Option D is outside the scope.
[Reference:DAMA-DMBOK2, Chapter 3: Data Governance, Section 2.2, p. 109., ]
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