Isaca Exam COBIT-2019 Topic 2 Question 39 Discussion

According to the COBIT 2019 Study Manual from Isaca, the output of the 'what needs to be done' phase is a high-level program plan. This plan identifies the required resources, activities, and timelines for the implementation of the governance system, as well as any proposed changes that need to be made to the existing system. It is important to have this plan in place before proceeding with the implementation of any changes, as it will help ensure the success of the governance system.