Explanation
The IT design factor is a design factor that describes how an enterprise uses information and technology to achieve its goals and objectives. There are six IT design factors defined in COBIT 2019: strategic; operational; data-driven; compliance-driven; innovation-driven; customer intimacy-driven. Each design factor has different implications for the governance and management of information and technology in terms of focus areas, processes, practices, roles, structures, and metrics. When considering the role of IT design factor, and the design factor value is strategic, one of the management objectives that should be a priority is managed innovation (APO04), which involves identifying new opportunities for using information and technology to create value for the enterprise. This management objective supports the strategic role of IT in enabling business transformation, differentiation, competitiveness, growth, and sustainability. This management objective also involves establishing an innovation culture and process that encourages creativity, experimentation, collaboration, learning, and improvement5 5: COBIT 2019 Design Guide: page
35-36 : COBIT 2019 Process Reference Guide: page 57-59

The value that I&T delivers should be aligned directly with the values on which the business is focused. This is based on the principle of alignment, which states that "governance of enterprise I&T should ensure that I&T-enabled investments are aligned with the enterprise strategy and deliver the expected benefits" . Value delivery is not only about maintaining or increasing value from existing I&T investments, but also about ensuring that new investments support the strategic objectives and stakeholder needs of the enterprise.

A tailored enterprise governance system is a governance system that is customized to suit the specific needs and context of an enterprise. A sourcing model for information and technology is one of the design factors that influence the design and implementation of a tailored governance system. A sourcing model describes how the enterprise obtains and delivers I&T services, such as in-house, outsourced, cloud-based, etc. The sourcing model affects the governance objectives, components, and enablers that are relevant and applicable for the enterprise.12 References: COBIT 2019 Framework: Introduction and Methodology, COBIT 2019 Design Guide: Designing an Information and Technology Governance Solution

Explanation/Reference: https://www.oreilly.com/library/view/governance-of-enterprise/9781849285193/xhtml/ appendix03.html

Explanation
One of the benefits derived from the use of COBIT is that it helps to ensure compliance with applicable rules and regulations. This benefit is primarily associated with an external stakeholder, such as a regulator, auditor, customer, or partner, who expects the enterprise to adhere to certain standards and requirements. COBIT provides guidance on how to align the governance and management of enterprise IT with relevant laws, regulations, and contractual obligations12. COBIT also helps to establish and maintain a compliance culture and program within the enterprise3. References: 1: COBIT 2019 Framework: Introduction and Methodology, page 17 2: COBIT 2019 Framework: Governance and Management Objectives, page 19 3: COBIT 2019 Design Guide: Designing an Information and Technology Governance Solution, page 77