The best way to determine whether IT investments are meeting business objectives is to compare therealized return on investment (ROI) versus the projected ROI(Option B). This approach measures actual performance against planned expectations.
ISACA CISA Reference:The ISACA IT Governance framework emphasizes performance measurement through ROI analysis, ensuring IT investments align with strategic objectives.
Risk Implication:If actual ROI is lower than projected, this may indicate ineffective investment decisions, poor execution, or misalignment with business goals.
Alternative Choices:
Option A:Break-even analysis only determines when an investment recoups its costs but does not measure performance against business objectives.
Option C:Budgeted versus actual spend assesses financial discipline but does not indicate business impact.
Option D:Industry average ROI provides benchmarking but does not assess internal goal achievement.