A board of directors has just received a report indicating that only a small number of IT initiatives have been completed on time and within budget. A third of the projects were cancelled prior to completion, and more than half will cost almost double their original estimates. An analysis has determined that no one is held responsible for the completion of investment initiatives, and there is no consistency in execution. Which of the following would BEST help the enterprise address these problems?

A. Aligning IT investment priorities to the business
B. Establishing a project governance framework
C. Assigning business management to an IT investment review board
D. Establishing an IT risk management plan