In COBIT 2019, the prioritization of governance objectives is essential to ensure that the most critical aspects of IT governance receive the necessary focus and resources. A matrixed scoring methodology is considered the best enabler for prioritizing governance objectives because it provides a structured, systematic, and quantifiable approach to evaluating and ranking various governance objectives based on multiple criteria.

Detailed Explanation with References:

IT Strategic Plan (Option A):

The IT strategic plan outlines the strategic direction and objectives of IT within the organization. While it provides guidance on long-term goals and initiatives, it does not offer a detailed mechanism for prioritizing specific governance objectives.

Matrixed Scoring Methodology (Option B):

A matrixed scoring methodology allows the organization to evaluate governance objectives against a set of predefined criteria such as strategic alignment, risk impact, resource availability, and expected benefits. This methodology helps in objectively assessing and comparing the importance and urgency of different governance objectives. By assigning scores to each criterion, organizations can create a prioritized list based on overall scores, ensuring that the most critical and impactful objectives are addressed first.

This approach is comprehensive and takes into account multiple factors, providing a balanced and transparent means of prioritizing objectives. It enables decision-makers to justify their choices and ensures that prioritization is aligned with the organization's strategic goals and risk profile.

Enterprise's Risk Tolerance (Option C):

The enterprise's risk tolerance is an important factor in governance decisions, as it defines the level of risk the organization is willing to accept. However, while it influences prioritization, it is not a standalone methodology for prioritizing governance objectives. Risk tolerance must be considered within a broader context of criteria, which a matrixed scoring methodology can effectively encompass.

Expected Performance Outcomes (Option D):

Expected performance outcomes are crucial for evaluating the success of governance initiatives, but they do not provide a methodology for prioritizing objectives. They are one of the factors that can be included in a matrixed scoring methodology to assess the potential impact and value of each objective.

Conclusion:The correct answer isB. A matrixed scoring methodology. This method provides a robust, multi-criteria approach to prioritizing governance objectives, ensuring that decisions are made based on a balanced consideration of various relevant factors.