What element is NOT typically a part of the risk profile in COBIT?

The element that is not typically a part of the risk profile in COBIT is potential business growth. COBIT, or Control Objectives for Information and Related Technologies, is a framework for developing, implementing, monitoring, and improving IT governance and management practices. The risk profile in COBIT focuses on understanding the organization's risk exposure, risk appetite, and current vulnerabilities to effectively manage information systems and controls.

The risk profile integrates various components that explicitly deal with the risk environment of an organization, such as potential losses, threats, and current vulnerabilities – all critical for establishing a well-informed context for decision-making regarding IT governance. However, potential business growth relates more to strategic planning and future opportunities rather than the assessment of risks currently faced. Hence, it does not fit within the scope of a risk profile, which is centered around risks and vulnerabilities rather than growth prospects.