A new CEO is made aware of a lack of cooperation between IT and business units and needs to take action to enable more efficient IT delivery of solutions to support the business. What should be the FIRST step to address this concern?

A. Introduce IT related key performance indicators (KPIs).
B. Establish business user group training for increased collaboration.
C. Clarify roles and assign accountabilities for results.
D. Implement a continuous auditing policy for IT initiatives.