Within the COBIT framework, Policies and Procedures are part of the components that provide practical guidance. They often include lists of artifacts, such as documented guidelines, instructions, templates, and links to relevant governance and management practices. These artifacts help ensure that processes are executed effectively and in alignment with organizational goals.
A. Information flow and items: This refers to the communication mechanisms and data needed for governance and management, but it does not directly contain lists of artifacts.
B. Organizational structures: These are the entities or roles responsible for decision-making and performing governance tasks, but they don't include links to practices or artifacts.
COBIT 2019 Framework: Governance and Management Objectives.
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.
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