When preparing a new IT strategic plan for board approval, he MOST important consideration is to ensure the plan identifies:

An IT strategic plan must clearly define who is accountable for achieving the IT objectives, ensuring alignment with overall business strategy and facilitating execution. Identifying roles and responsibilities linked to IT objectives provides a concrete plan for implementation and governance, which is crucial for board approval to understand accountability and feasibility.

While specific resourcing requirements are important for project execution, they are typically detailed at a tactical level rather than being the most critical strategic consideration for initial board approval of the overarching plan.

Frameworks provide guidance for IT programs, but the strategic plan's primary focus for board approval should be on the outcomes and who is responsible for delivering them, rather than just the underlying methodologies.

Implications on the procurement process are operational consequences of the strategy, not the most important strategic consideration for the board's approval of the core IT strategic direction itself.