Following a re-prioritization of business objectives by management, which of the following should be performed FIRST to allocate resources to IT processes?

Performing a maturity assessment evaluates current capabilities but doesn't set the strategic direction required to reallocate resources based on new business objectives.

Implementing a RACI model defines roles and responsibilities for specific tasks but comes after the strategic direction and resource allocation decisions have been made.

Refining the human resource management plan is a tactical step for allocating people resources, which follows the overarching IT strategy dictated by business objectives.

Business objectives drive the IT strategy; therefore, when business objectives are re-prioritized, the IT strategy must be updated first to ensure that IT goals, initiatives, and subsequent resource allocations directly support the new organizational direction. This alignment ensures IT is working on the most critical business priorities.