COBIT 2019 lists the alignment goals and shows how each aligns to an IT balanced scorecard (IT BSC) dimension . In the COBIT goals cascade table for alignment goals, AG12 is explicitly placed under the Learning and Growth dimension.
Exact Extract (COBIT 2019 Framework: Introduction and Methodology — Goals Cascade, Alignment Goals and Metrics):
“ AG12 Learning and Growth — Competent and motivated staff with mutual understanding of technology and business …”
In the same table, the other answer options are shown under different IT BSC dimensions:
“Realized benefits from I & T-enabled investments and services portfolio” is listed under the Financial dimension (AG03).
“Delivery of I & T services in line with business requirements” is listed under the Customer dimension (AG05).
Therefore, the alignment goal in the Learning and Growth dimension is C. Competent and motivated staff with mutual understanding of technology and business (AG12) .
[References:, COBIT® 2019 Framework: Introduction and Methodology — Figure 4.18 “Goals Cascade: Alignment Goals and Metrics” (shows AG12 under Learning and Growth)., , ]
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