Enterprise size in the COBIT 2019 Design Guide is a distinct design factor whose two possible inputs are 'large enterprise' and 'small/medium enterprise' (under 50 full-time employees). Its key advantage is that it tells the designer whether to apply the standard COBIT core model and design workflow or the separate, simplified COBIT Focus Area: Small and Medium Enterprises guidance, since SMEs use a reduced set of governance/management objectives and a different reference approach than large enterprises.
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