Environmental Factors for Designing Implementation Plan

B.

Out of the options provided, the environmental factor upon which the enterprise is dependent upon when designing its implementation plan is option B - Capabilities & available resources.

Capabilities refer to the skills, competencies, and expertise required to carry out specific activities or tasks. Available resources, on the other hand, refer to the assets, funding, and infrastructure that the enterprise has at its disposal to support its implementation plan.

When designing an implementation plan, an enterprise must consider its capabilities and available resources to ensure that it can effectively execute the plan. The enterprise must assess its current capabilities and available resources and identify any gaps that need to be addressed. For example, if the implementation plan requires specialized skills that the enterprise does not possess, the enterprise must identify ways to acquire or develop those skills.

Furthermore, the enterprise must ensure that its available resources are sufficient to support the implementation plan. This may involve identifying new funding sources or reallocating existing resources. If the implementation plan requires significant investment in new infrastructure, the enterprise must ensure that it has the necessary resources to acquire and maintain that infrastructure.

In summary, when designing an implementation plan, an enterprise must carefully consider its capabilities and available resources to ensure that it can effectively execute the plan. The other options provided - effective communication of necessary changes, tailoring COBIT to fit the unique context of the enterprise, and focusing on quick wins and improvements - may also be important considerations, but they are not environmental factors that the enterprise is dependent upon when designing its implementation plan.