Exam COBIT 2019 topic 1 question 55 discussion

C. Policies and procedures

Answer is A, BOOK Objectives governance and management chapter 3

Information Flow and Items provide the input as well as output links to the artifacts.

C. Policies and procedures

The "Information flow and items" component in COBIT 2019 describes the types of information that are critical for the achievement of an organization's objectives, and how that information flows throughout the organization. It provides guidance on how to identify, classify, and manage information assets and flows. This component also includes a list of artifacts, such as policies, procedures, and standards, that are relevant to the governance and management of information. Each artifact is linked to the specific governance and management practices that are necessary for its effective implementation. Organizational structures refer to the hierarchy and roles within an organization, while policies and procedures refer to the rules and guidelines that govern how an organization operates. While both of these components may be important for the effective governance and management of information, they do not specifically include a list of artifacts with links to relevant practices, as the "Information flow and items" component does.

Policies and procedures would document this

C. Policies and procedures