Which statement is NOT CORRECT regarding Governance and Management Objectives?

The statement that governance objectives relate exclusively to compliance requirements is not correct. Governance objectives encompass a broader scope that goes beyond just compliance. They include strategic alignment, risk management, resource optimization, and value delivery, in addition to meeting compliance and regulatory standards.

In the context of COBIT, governance objectives are designed to ensure that an organization’s IT is aligned with its business objectives, which involves evaluating a range of factors such as performance, stakeholder needs, and governance of enterprise IT. This holistic view illustrates that governance is not solely focused on adhering to legal and regulatory requirements but also on achieving overall organizational goals and maximizing value from IT investments.

Thus, recognizing that governance objectives extend beyond just compliance helps underscore the importance of aligning IT and business strategies, managing risks effectively, and ensuring that IT contributes to the overall success of the organization.