QuestionQ69

Governance and Management Objectives

Which of the following is CRITICAL for ensuring that I&T-related decisions align with the enterprise's strategies and objectives?

  • A Compliance with legal, contractual and regulatory requirements is confirmed.
  • B Technology and innovation processes are overseen by the board.
  • C Assurance on controls is obtained from independent IT auditors.
Explanation

Board oversight of technology and innovation is essential to governance because it provides strategic direction and helps ensure I&T-related decisions support the enterprise’s strategies and objectives. Compliance validation and independent audit assurance address conformance and control assurance rather than strategic alignment.

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