What is the BEST way for senior leadership to communicate its expectations for IT governance prior to commencing a governance implementation plan?

The business case is the primary document used at the inception of a major initiative, such as implementing a governance system. It is created during the initial phase to justify the program, articulate its value, and secure commitment and resources from senior leadership. By including a clear scope statement within the business case, senior leadership formally defines the boundaries, objectives, and expectations for the IT governance program. This action occurs before the detailed implementation plan is developed, making it the most appropriate and effective method for communicating initial expectations. This aligns directly with the first phase of the COBIT implementation life cycle, "What are the drivers?".

B. Add key performance indicators (KPIs) to a balanced scorecard. KPIs are metrics used to measure performance against goals after a plan is implemented. They are not the primary tool for communicating initial expectations before planning begins.
C. Generate an IT governance policy. An IT governance policy is a formal document that is typically a deliverable or outcome of the governance implementation program, not a prerequisite for creating the implementation plan.

1. ISACA, COBIT® 2019 Implementation Guide (2018). In Chapter 3, "The Implementation Life Cycle," Phase 1, "What are the drivers?", Task 6 is "Create the business case." The guide states this task involves defining the "scope of the implementation initiative" and is used to "obtain senior management commitment and approval for proceeding." (p. 22). This confirms the business case is the correct vehicle for communicating scope and expectations prior to planning.

2. ISACA, COBIT® 2019 Framework: Governance and Management Objectives (2018). The management objective EDM01 Ensured Governance Framework Setting and Maintenance includes the key management practice EDM01.01, which involves evaluating the governance system. This evaluation is often triggered by a business case that outlines the need and scope for change. The business case serves as the foundational communication of leadership's intent. (p. 28).