When developing a framework to implement IT governance, which of the following BEST contributes to the successful implementation?

Policies form the foundation of IT governance, translating strategic objectives into actionable rules and guidelines. If they are practical, meaning they can be realistically followed, and enforceable, meaning there are consequences for non-compliance, they effectively guide behavior and decision-making towards governance goals.

Automated compliance tracking is a tool that supports governance by monitoring adherence, but it is not as foundational to successful implementation as the policies themselves.

Comprehensive and timely audit reviews are important for assessing compliance and effectiveness after policies are in place, but they do not implement the governance framework itself.

Periodic peer reviews can offer valuable feedback and promote best practices, but they are a secondary activity compared to establishing the core policies that define the governance structure.