Answer is B - "Each enterprise needs a governance system to satisfy stakeholder needs and to generate value from the use of I&T. Value reflects a balance among benefits, risk and resources "[Page #17 of Official Guide]
B is correct: P11 of [COBIT2019 Introduction adn Methodology] : Stakeholder value creation (i.e., realizing benefits at an optimal resource cost while optimizing risk) is often driven by a high degree of digitization in new business models, efficient processes, successful innovation, etc.
Digitized enterprises are increasingly dependent on I&T for survival and growth.
The correct answer is B. Realization of benefits at an optimal resource cost while optimizing risk. According to COBIT 2019, stakeholder value creation involves achieving the best possible balance between realizing benefits and optimizing resource costs, while also considering and managing risks effectively. This aligns with the principle of optimizing resource use, which is a key element of COBIT's governance and management approach. COBIT 2019 emphasizes the need to find the right balance between achieving business objectives, managing resources efficiently, and mitigating risks to ensure that stakeholder value is created and sustained over the long term.
B - Realization of benefits at an optimal resource cost while optimizing risk
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