A PMO team is preparing the PMO governance model for the organization.

The correct answer is B because a PMO governance model must clearly define who has authority, who is accountable, what responsibilities exist, and how much autonomy the PMO has in decision-making and service execution. These components create the control structure needed for effective PMO operation. Option A includes useful planning documents, but they are not the core components of governance. Option C includes customer engagement and reporting, which support governance but do not fully define authority and accountability. Option D includes the PMO mandate and reporting structure, but the enterprise risk register is not normally a central component of the PMO governance model. PMI-PMOCP™ guidance emphasizes that PMO governance should clarify decision rights, roles, responsibilities, accountability, escalation paths, and authority levels.