CISA Certified Information Systems Auditor – Question2696 - CISA Certified Information Systems Auditor

Which of the following is the MOST important element for the successful implementation of IT governance?

A. Implementing an IT scorecard
B. Identifying organizational strategies
C. Performing a risk assessment
D. Creating a formal security policy

Correct Answer: B

Explanation:

Explanation:
The key objective of an IT governance program is to support the business, thus the identification of organizational strategies is necessary to ensure alignment between IT and corporate governance. Without identification of organizational strategies, the remaining choices-even if implemented-would be ineffective.