An IT strategy committee wants to evaluate how well the IT department supports the business strategy. Which of the following is the BEST method for making this determination?

The IT balanced scorecard (BSC) is a strategic performance management framework specifically designed to translate strategy into a comprehensive set of performance measures. It provides a holistic view by evaluating IT performance from multiple perspectives: financial, customer, internal processes, and learning and growth. This allows the IT strategy committee to directly link IT objectives and metrics to the overarching business strategy, offering the most complete and balanced method for determining how well the IT department provides support. It moves beyond purely operational or technical metrics to assess strategic contribution and value delivery.

A. A capability maturity assessment measures the effectiveness and sophistication of specific IT processes, not their direct contribution to business strategy.
B. A customer survey analysis provides valuable feedback on user satisfaction but represents only one perspective and does not capture the full strategic impact of IT.
D. An IT controls assurance program focuses on risk mitigation and compliance by evaluating the effectiveness of controls, not on the strategic value delivered by IT.

1. ISACA. (2020). CGEIT Review Manual, 8th Edition. Domain 4: IT Resource Optimization, Section 4.4 Performance and Conformance Monitoring, p. 168. The manual states, "The balanced scorecard (BSC) is a concept that helps organizations translate strategy into action... It is a widely used management tool for measuring enterprise performance."

2. ISACA. (2018). COBIT 2019 Framework: Governance and Management Objectives. Section 3.4, The COBIT Goals Cascade, pp. 23-25. This section explains how stakeholder needs are cascaded down to specific IT-related goals, a process for which the balanced scorecard is a primary tool to ensure alignment between business and IT goals.

3. Van Grembergen, W., & De Haes, S. (2009). Enterprise Governance of Information Technology: Achieving Strategic Alignment and Value. Springer. Chapter 4, "IT Governance and the Balanced Scorecard," details how the BSC is adapted for IT to measure its contribution to business strategy across different dimensions.

4. ISACA. (2018). The IT-Enabled Business Case Guide. Part 3: Measuring and Managing Value, p. 29. The guide discusses the importance of measuring benefits realization and notes that frameworks like the balanced scorecard are essential for tracking the value contribution of IT investments against strategic objectives.