The final step in governance system design is to reconcile inherent priority conflicts. This ensures that

all conflicting priorities among stakeholders are addressed and resolved to create a cohesive and

aligned governance system.

The reconciliation of inherent priority conflicts is a critical final step to ensure that the designed

governance system can effectively meet the needs and expectations of all stakeholders. This involves

negotiating and balancing different priorities to ensure that the governance objectives are

achievable and aligned with the enterprise’s strategic goals.

COBIT 2019 Framework Reference:

COBIT 2019 Design Guide, Chapter 5: Emphasizes the importance of addressing and reconciling

priority conflicts to finalize the governance system design.

COBIT 2019 Implementation Guide, Chapter 7: Discusses the necessity of resolving conflicts and

aligning objectives as part of the final steps in the governance system design process.

By reconciling priority conflicts, the enterprise ensures that the governance system is practical,

balanced, and capable of delivering the desired outcomes.