Which of the following is NOT an aim of the Change Management process?

Optimizing overall business risk is a primary and explicitly stated aim of Change Management in the ITIL framework.

Using standardized methods and procedures for the efficient and prompt handling of all changes is a core defined aim of Change Management.

Accounting for all budgets and expenditures is explicitly the responsibility of the Financial Management for IT Services process in ITIL, which handles budgeting, accounting, and charging. Change Management is scoped to authorizing changes, minimizing disruption, recording changes in the CMS, and optimizing risk - financial oversight of all organizational expenditures falls entirely outside its defined purpose and aims.

Recording all changes to Service Assets and Configuration Items in the Configuration Management System is a formally defined aim of the Change Management process.