Which of the following is MOST important for the effective design of an IT balanced scorecard?

On-demand reporting and continuous monitoring are desirable features for *using* and *implementing* a balanced scorecard effectively, but they are not the most critical aspect of its initial *design*.

Consulting with the CIO is important for leadership buy-in and strategic direction setting, but it is part of the overall process rather than the fundamental design element itself.

Emphasizing *only* financial results contradicts the fundamental 'balanced' nature of the scorecard, which encompasses customer, internal process, and learning/growth perspectives in addition to financial.

The essence of a balanced scorecard is to measure performance across multiple perspectives, and without carefully selected, relevant, and measurable KPIs that directly reflect strategic goals, the scorecard cannot accurately assess progress or effectively drive the right behaviors and decisions. Well-defined KPIs ensure the scorecard provides actionable insights.