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ISACA Certified Information Systems Auditor · Isaca
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Answer: B providing quantitative measurement of IT initiatives in relation to business targets ensures that there is a clear and direct correlation between IT efforts and the overarching goals of the business
expressed in terms of how IT risk impacts the achievement of business goals. Not all contributions can be quantified
the most important consideration when developing metrics to measure the contribution of IT to the achievement of business goals is to provide a quantitative measurement of IT initiatives in relation to business targets. This approach ensures that IT aligns with business objectives and demonstrates the value of IT to the organization.