P40 Successful execution of those process practices for which the organizational structure (or role) has accountability or responsibility (an A or an R, respectively, in a responsible-accountable-consulted-informed [RACI] chart)
A detailed description of each of these roles and organizational structures is included in Appendix B. The different levels of
involvement included for these structures can be divided into responsible and accountable levels.
COBIT 2019 FRAMEWORK GOVERNANCE AND MANAGEMENT OBJECTIVES
Page 22
"The different levels of involvement included for these structures can be divided into responsible and accountable levels."
COBIT 2019 FRAMEWORK GOVERNANCE AND MANAGEMENT OBJECTIVES
Page 22
The different levels of involvement associated with roles and organizational structure are primarily divided into governance and management levels. Governance refers to the overall direction, oversight, and decision-making authority exercised by the board of directors or other governing bodies, while management involves the day-to-day operational responsibilities and execution of strategies and plans. Governance provides the framework for setting goals, defining policies, making strategic decisions, and ensuring accountability, while management focuses on executing those decisions, implementing plans, and achieving operational objectives. This division of roles and responsibilities between governance and management helps ensure proper oversight, decision-making, and accountability within an organization, and enables effective strategic planning and operational execution.
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