Which of the following is the BEST approach when developing an EGIT implementation program plan?

The BEST approach when developing an EGIT implementation program plan is to prioritize projects that deliver tangible benefits quickly. The COBIT 2019 Implementation Guide advocates for identifying and including "quick wins"—projects that are high-benefit and relatively easy to implement—in the initial phases of the program. This approach helps to build momentum, demonstrate the value of the governance initiative early on, and secure ongoing stakeholder support and buy-in for the longer-term, more complex projects. This iterative, value-focused approach is central to the program's success.

A. Process improvement objectives must be dynamic and updated as the business environment and priorities change; they are not static.
C. Projects must be prioritized based on value, risk, and resource constraints; treating all projects equally is an ineffective use of resources.
D. Unapproved projects should be logged in a portfolio backlog for future consideration, not discarded, as priorities may change over time.

1. ISACA, COBIT 2019 Implementation Guide: Implementing and Optimizing an Information and Technology Governance Solution, USA, 2018, p. 27, Section 3.5, Phase 4—Plan Program. (States, "It is good practice to include some quick wins in the first set of projects.").

2. ISACA, COBIT 2019 Implementation Guide: Implementing and Optimizing an Information and Technology Governance Solution, USA, 2018, p. 50, Section 5.3. (Discusses identifying quick wins to build credibility and momentum).