Which principle emphasizes the need for tailored governance frameworks in COBIT?

The principle that emphasizes the need for tailored governance frameworks in COBIT is the alignment with business goals. This principle focuses on ensuring that IT governance frameworks are not one-size-fits-all but are instead customized to meet the specific objectives and strategies of an organization. By aligning IT governance with the unique goals of the business, organizations can effectively deliver value and support their overall mission.

This principle also recognizes that different organizations may have diverse operational environments, business models, and strategic priorities, which necessitate a tailored approach to governance. A governance framework aligned with specific business goals sets a clear direction for IT investments and enhances decision-making processes, leading to improved performance and accountability.

While transparency in processes, stakeholder involvement, and adaptability to changing environments are important aspects of governance, they do not specifically address the necessity of customizing frameworks to align closely with the organization's distinct business objectives. The emphasis on tailoring ensures that the governance approach is relevant and effective in meeting the strategic needs of the business.