Before establishing IT key risk indicators (KRls) which of the following should be defined FIRST?

An IT resource strategy outlines how resources will be acquired and managed, but it does not establish the fundamental targets against which risks are measured.

An IT risk and security framework provides the structure for managing risk, but the content of what constitutes a risk is derived from the goals that need protection.

IT goals and objectives must be defined first because KRIs are measures that signal potential threats to the achievement of those specific goals and objectives. Without clear targets, it is impossible to identify what constitutes a risk or what indicators would be relevant for monitoring deviations from the desired outcomes, making goal definition foundational for effective risk management.

IT Key Performance Indicators (KPIs) measure progress towards goals, whereas KRIs predict potential future problems, and both rely on the prior definition of the underlying goals.