Which statement best describes the alignment of the COBIT Implementation and Design Guides?

The alignment of the COBIT Implementation and Design Guides can be best described by stating that the COBIT Design Guide primarily aligns with the first three phases of the implementation lifecycle. This is because the Design Guide provides detailed guidance on how to design effective governance and management practices, specifically catering to the initial stages of implementation. These early phases are crucial for establishing a strong foundation for governance structures and processes that will later be executed during the implementation.

The first three phases typically involve defining the governance framework, identifying stakeholder needs, and determining the priorities that influence how controls are designed. By focusing on these initial steps, the Design Guide ensures that the implementation is not only aligned with COBIT principles but also tailored to meet the organization's specific objectives and challenges.

In this context, the other statements do not accurately reflect the relationship between the two guides. The focus of the Implementation Guide is more comprehensive, covering various aspects beyond just the initial design, whereas aligning high maturity levels across all Governance and Management objectives does not accurately represent the phased approach that the guides advocate.