Which of the following is NOT one of the components included in the COBIT framework for management and governance objectives?

Prepare for the Information Systems and Controls (ISC) CPA Exam. Study with flashcards and multiple-choice questions, each with hints and explanations. Get ready to excel!

The correct choice is identified as one that is not part of the COBIT framework for management and governance objectives. The COBIT framework, which stands for Control Objectives for Information and Related Technologies, is designed to help organizations manage and govern their information technology (IT) effectively.

In the context of COBIT, the components included are processes, infrastructure, and information. Each of these components plays a crucial role in ensuring that IT aligns with business objectives, is adequately controlled, and delivers value.

Processes refer to the structured activities and tasks that are performed to achieve specific objectives within the organization. Infrastructure encompasses the underlying technology and systems that support IT services. Information represents the data and knowledge that organizations utilize to drive decisions and operations.

Conversely, market trends are not a direct component of the COBIT framework. While understanding market trends is important for strategic decision-making and may inform governance practices, it does not fall within the structural components that COBIT specifically outlines for framework management and governance. Thus, the accurate choice highlights that market trends are outside of the established components in COBIT.

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