Which of the following provides the BEST assurance that an organization's internal IT projects will consistently deliver the expected return on investment (ROI)?
A.
Outsourcing software development to competent third parties
B.
Developing a robust business case
C.
Organizing the project portfolio according to business risk
A robust business case is the most important assurance that internal IT projects will consistently deliver the expected return on investment (ROI). It defines the project's objectives, expected benefits, costs, risks, and alignment with organizational goals, ensuring that projects are initiated based on sound analysis and realistic expectations.
CISA Review Manual (Chapter 3: Business Case Development) emphasizes:
"An IS auditor should understand how a business defines business cases used during feasibility studies and resultant determinations regarding ROI for IS development-related projects."
"A well-developed business case ensures alignment with strategic objectives, identifies quantifiable benefits, and provides a benchmark for evaluating project success."
To ensure that internal IT projects consistently deliver the expected return on investment (ROI), the organization must prioritize and manage projects based on business risk and strategic value. Portfolio management allows the organization to:
Focus resources on high-value, low-risk projects
Align IT projects with business objectives
Continuously reassess projects to optimize ROI
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3 days, 21 hours agoCisagroup
3 weeks ago