Certified Information Systems Auditor (CISA) — Question 555

Which of the following is the BEST use of a balanced scorecard when evaluating IT performance?

Answer options

• A. Determining compliance with relevant regulatory requirements
• B. Monitoring alignment of IT with the rest of the organization
• C. Evaluating implementation of the business strategy
• D. Monitoring alignment of the IT project portfolio to budget

Correct answer: B

Explanation

The best use of a balanced scorecard is to monitor the alignment of IT with the rest of the organization, as it helps in measuring performance against strategic objectives. While compliance and budget monitoring are important, they do not encompass the broader strategic alignment that the balanced scorecard is designed to assess. Evaluating implementation of the business strategy is also relevant but is a narrower focus compared to alignment with organizational goals.