When developing an IT governance framework, it is MOST important for an enterprise to consider:

Information technology risk is a critical component addressed by the governance framework, but gaining stakeholder support is more foundational for the framework's successful establishment and operation.

While framework development cost is a practical consideration, it is not the most important factor for its eventual success or failure; lack of buy-in will render any investment useless.

The IT strategy provides direction for the governance framework, but securing stakeholder support is crucial for the successful implementation and enforcement of that strategy through governance.

An IT governance framework defines roles, responsibilities, and processes that impact various departments and individuals across an enterprise. Without the active involvement and support of key stakeholders, including executive management, business unit leaders, and IT personnel, the framework will likely face resistance, poor adoption, and ultimately fail to achieve its objectives, regardless of its technical merit.