COBIT guidance should be customized to meet specific enterprise needs, as different enterprises have different goals, objectives, risks, and requirements. COBIT provides a flexible and adaptable framework that can be tailored to suit the enterprise’s context and environment. COBIT also provides guidance on how to customize the framework using design factors and focus areas.12 References: COBIT 2019 Framework: Introduction and Methodology, COBIT 2019 Design Guide: Designing an Information and Technology Governance Solution
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