C is the correct answer. According to figure 7.2 - Governance System Design Workflow one can notice that before we could conclude the Governance System Design, we go through the Refine stage where we have 3.5 (Consider IT Implementation Methods) becomes the last thing to be carried out, based on the provided options.
the answer is A , as per figure 7.2 page 47. however
The final action before completing the design of an IT governance system depends on the specific context and needs of the organization, as there is no universal answer to this question. However, of the options provided, the most likely final action before completing the design of an IT governance system is selecting an implementation method.
Selecting an implementation method involves determining how the IT governance system will be put into practice, including considerations such as project timelines, resource allocation, and change management. This step is typically done after the key design decisions have been made, such as determining the IT governance framework to be used, defining roles and responsibilities, and identifying key performance indicators.
While resolving inherent priority conflicts and determining a sourcing model are important steps in designing an IT governance system, they are typically done earlier in the design process, before selecting an implementation method.
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