Which principle emphasizes the importance of aligning a governance framework with major standards and regulations?

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 principle that emphasizes the importance of aligning a governance framework with major standards and regulations underscores the necessity for organizations to ensure that their governance practices are in sync with prevailing legal, compliance, and industry standards. This alignment is critical as it helps organizations mitigate risks, enhance credibility, and ensure compliance with regulatory requirements, which ultimately leads to better management and oversight of information systems.

When a governance framework is closely aligned with major standards and regulations, it allows organizations to adopt best practices that are widely recognized and validated. This alignment not only strengthens the governance structure but also fosters a culture of accountability and responsibility within the organization.

In contrast, while other principles such as being open and flexible, maintaining a conceptual model, or being able to evolve and change are all beneficial traits for a governance framework, they do not specifically highlight the crucial aspect of regulatory compliance and alignment with recognized standards that is addressed by the principle pertaining to alignment with major standards. This focus on alignment is vital as it not only ensures legal adherence but also supports the organization's overall objectives and integrity in its governance efforts.

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