When evaluating benefits realization of IT process performance, the analysis MUST be based on;

Benefits realization is about confirming that the value expected from IT investments and processes is actually achieved. This value is ultimately defined by its contribution to the organization's key business objectives. Therefore, the analysis *must* be rooted in these objectives to demonstrate true business impact and alignment.

While industry-standard KPIs can provide benchmarks, they might not directly reflect the unique, specific business objectives of a particular organization, making them secondary to internal business goals for benefits realization.

Portfolio prioritization criteria are used *before* implementation to decide which initiatives to pursue, not for evaluating the benefits realized *after* IT process performance.

IT risk policies guide risk management within IT, which is a component of overall governance, but they are not the primary basis for evaluating the *benefits* realized from IT process performance.