Which of the following metrics would provide senior management with the BEST indication of the success of IT investments?

The primary goal of any IT investment is to deliver value and achieve predefined business benefits. Senior management is most concerned with the return on these investments and their contribution to strategic objectives. A metric that directly measures the percentage of IT investments meeting their expected benefits provides a clear, outcome-focused view of the success of the IT investment portfolio. This metric directly addresses value realization, which is the ultimate measure of success for any business investment.

A. Number of IT investments tracked in the balanced scorecard: This is a process metric. It indicates that a governance practice is being followed but does not measure the actual performance or success of the investments themselves.
B. Percentage of IT investments recorded in the enterprise architecture (EA): This is a compliance or alignment metric. It shows adherence to architectural standards but does not confirm whether the investments delivered their intended business value.
C. Number of IT investments impacted by business-related incidents: This is a risk or operational stability metric. While important, it focuses on negative events and does not provide a complete picture of positive value delivery or success.

1. ISACA, CGEIT Review Manual, 8th Edition (2020): Domain 3, Benefits Realization, Section 3.3, "Benefits Monitoring and Reporting." This section emphasizes that the governance of enterprise IT requires monitoring the achievement of benefits against the business case. Reporting to senior management should focus on the value delivered, making the "percentage of IT investments that meet expected benefits" a critical performance indicator.

2. ISACA, COBIT 2019 Framework: Governance and Management Objectives (2018): Management Objective BAI01, "Manage Programs." The purpose of this process is to "Realize desired business value." A key metric for success is the "Percent of programs/projects delivering expected benefits/value" (p. 133). This directly supports the chosen answer as the most relevant indicator for senior management.

3. ISACA, COBIT 2019 Framework: Governance and Management Objectives (2018): Management Objective APO05, "Manage Portfolio." The purpose of this process is to manage I&T-enabled investments to optimize value. A sample metric for the related governance objective (EDM02, Ensure Benefits Delivery) is the "Percentage of I&T-enabled investments where benefits are realized as planned" (p. 43). This confirms that measuring benefits realization is a core governance activity.