Explanation
Within the COBIT organizational structures component, the Accountable (A) role is solely liable for the success and achievement of assigned tasks. This role has the authority to approve or veto any decision or activity related to the tasks, and is responsible for ensuring that the Responsible role has adequate resources and skills to perform the tasks2, p. 34. References: 2: COBIT 2019 Framework: Introduction and Methodology

Explanation
According to the COBIT 2019 Framework: Introduction and Methodology, one of the imperative factors to the successful implementation of IT governance is that IT governance is sponsored by executives. Executive sponsorship ensures that IT governance has sufficient authority, resources and support from the top management of the organization. Executive sponsorship also demonstrates commitment and leadership for IT governance, and fosters a culture of accountability and collaboration among stakeholders.3, p. 33-34 References: 3: COBIT 2019 Framework: Introduction and Methodology

Explanation
The primary purpose of reexamining the IT strategic plan after IT governance has been operating for three years and is satisfactorily achieving desired outcomes is to assess improvement opportunities. The IT strategic plan is a document that defines the vision, mission, goals, objectives, strategies, and tactics for IT governance and management, as well as the alignment with the enterprise's business strategy. By reexamining the plan periodically, the enterprise can identify any changes in the internal or external environment that may affect IT governance, as well as any areas for enhancement or optimization. The purpose is based on the COBIT 2019 Implementation Guide3, page 26. References: 3: COBIT 2019 Implementation Guide | Digital | English