Which aspect does COBIT emphasize in relation to its governance model?

COBIT emphasizes accountability and transparency as fundamental aspects of its governance model because these principles are essential for effective governance and management of enterprise IT. Accountability ensures that individuals and teams are held responsible for their actions and decisions regarding IT processes and resources. This promotes a culture of responsibility where stakeholders understand their roles and obligations within the governance structure.

Transparency complements accountability by providing stakeholders with visibility into processes, decisions, and performance metrics. This visibility helps in building trust among stakeholders, as they can see how IT aligns with business goals and how resources are allocated and utilized. By fostering a transparent environment, organizations can enhance stakeholder engagement, support informed decision-making, and promote a culture of continuous improvement.

In contrast, consumer behavior, social media trends, and marketing strategies do not directly pertain to the governance framework that COBIT establishes. These aspects are more relevant to marketing and customer engagement strategies rather than governance and oversight of IT processes. By focusing on accountability and transparency, COBIT ensures that IT governance supports both business objectives and stakeholder needs effectively.