Ifmeasurable benefitswerenot defined, the organizationcannot assess whether the system achieved its intended goals, making it the mostcriticalissue.
Measurable Benefits Not Defined (Correct Answer - D)
No clear KPIs or success metricsmeans no way toevaluate ROI.
Example:A company implementsan ERP systembut has no performance indicators to measure success.
No Lessons Learned (Incorrect - A)
Important but doesnot impact system effectiveness.
Missing Dashboard Deliverables (Incorrect - B)
A reporting issue,not a strategic failure.
Budget Overrun (Incorrect - C)
A financial concern butnot as critical as system success measurement.
References:
ISACA CISA Review Manual
COBIT 2019 (Project Governance)