IT-related issues should be considered as part of the design factors for a governance system in order

to manage risks that have a high impact. Design factors are the characteristics of the enterprise that

influence the design and operation of a governance system, such as size, industry, culture, strategy,

etc. IT-related issues are one of the 11 design factors defined in COBIT 2019, and they refer to the

specific challenges or opportunities that arise from the use of information and technology in the

enterprise, such as cybersecurity, digital transformation, innovation, etc. These issues may pose

significant risks to the enterprise’s objectives, performance, or reputation, and therefore need to be

addressed by the governance system. The answer is based on the COBIT 2019 Design Guide1, page

15. Reference: 1: COBIT 2019 Design Guide | Digital | English.