Explanation:
The IT balanced scorecard (BSC) is a tool that provides the bridge between IT objectives and business objectives by supplementing the traditional financial evaluation with measures to evaluate customer satisfaction, internal processes and the ability to innovate. An enterprise data model is a document defining the data structure of an organization and how data interrelate. It is useful, but it does not provide information on investments. The IT organizational structure provides an overview of the functional and reporting relationships in an IT entity. Historical financial statements do not provide information about planning and lack sufficient detail to enable one to fully understand management’s activities regarding IT assets. Past costs do not necessarily reflect value, and assets such as data are not represented on the books of accounts.