Which of the following provides the BEST evidence of effective IT governance?

Cost savings and human resource optimization are important operational efficiencies and benefits, but they are components of value delivery rather than the overarching evidence of effective governance's impact on business strategy.

Effective IT governance aims to ensure that IT investments are aligned with business objectives, risks are managed, and resources are optimized to deliver tangible value to the business and meet stakeholder expectations. Therefore, the ultimate evidence of effective governance lies in the positive business outcomes and the satisfaction of its customers and stakeholders.

IT risk identification and mitigation are crucial *functions* of governance, but the *evidence* of effective governance is how well these functions contribute to broader business value and customer satisfaction.

Comprehensive IT policies and procedures establish the framework for governance, but they are enablers rather than direct evidence of the successful outcomes and value that effective governance delivers.