Which of the following BEST enables an enterprise to show and prove the benefits realized from the implementation of an EGIT program plan?

The ultimate goal of an EGIT program is to create business value. To prove that benefits have been realized, the outcomes of the program must be translated into terms that the business understands and values, such as increased revenue, improved efficiency, or reduced operational risk. Communicating results in terms of business impact provides clear, tangible evidence of the program's success and justifies the investment. This aligns with the COBIT principle of value creation and the goals cascade, which links I&T efforts to enterprise goals.

B. Delivering a solution is an output, not a benefit. The benefit is the positive impact that the solution has on the business, which must be measured and proven separately.
C. Tracking expected benefits only until implementation is insufficient. Benefits are realized after implementation, so tracking must continue into the operational phase to prove value.
D. Adopting performance metrics that are easy to achieve can create a false sense of success and does not prove that real, meaningful business value has been delivered.

1. ISACA, COBIT® 2019 Implementation Guide, 2018, p. 49, Section 6.2, "Phase 6—Did we get there?". This phase focuses on monitoring success, using metrics that should be "expressed in business terms."

2. ISACA, COBIT® 2019 Framework: Introduction and Methodology, 2018, p. 33, Figure 4.1, "COBIT Goals Cascade". This figure illustrates the core mechanism of linking I&T-related goals to enterprise goals, reinforcing the need to demonstrate value in business terms.

3. ISACA, COBIT® 2019 Implementation Guide, 2018, p. 25, Section 3.3, "Phase 1—What are the drivers?". This section emphasizes the importance of creating a business case that defines expected, value-based benefits.