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

Optimizing overall business risk is a defined aim of Change Management, ensuring that changes are assessed and approved with risk considerations in mind.

Using standardized methods and procedures for efficient and prompt handling of all changes is an explicitly stated aim of the Change Management process in ITIL.

Accounting for all budgets and expenditures is NOT an aim of Change Management - that responsibility belongs to Financial Management for IT Services. Change Management's aims focus on minimizing disruption, using standardized methods, recording changes in the CMDB, and optimizing overall business risk. Including financial accountability within Change Management's scope would conflate two distinct ITIL processes with different owners and objectives.

Recording all changes to Service Assets and Configuration Items in the Configuration Management System (CMS) is a recognized aim of Change Management to maintain accurate configuration data.