A multinational manufacturing company is using the COBIT framework to align its IT governance with business objectives. However, different regional offices are interpreting and implementing the framework inconsistently. Which of the following approaches would be least effective in addressing this challenge?A$)$ Developing a company$-$wide COBIT implementation guide with specific examples for each regionB$)$ Establishing a central governance office to oversee and standardize COBIT implementation across regionsC$)$ Conducting regular cross$-$regional workshops to share best practices and challenges in COBIT implementationD$)$ Allowing each region to develop its own customized version of COBIT based on local needs