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CGEIT · Question #448

CGEIT Question #448: Real Exam Question with Answer & Explanation

The correct answer is B: Business executives better understand IT's value contribution to the enterprise. The most significant benefit of effective IT governance reporting is enabling business executives to clearly understand how IT contributes value to the overall enterprise. This visibility bridges the gap between IT operations and strategic business outcomes.

Submitted by yuriko_h· Apr 18, 2026Governance of Enterprise IT

Question

Which of the following is the MOST important benefit of effective IT governance reporting?

Options

  • AThe enterprise balanced scorecard is aligned with IT dashboards.
  • BBusiness executives better understand IT's value contribution to the enterprise
  • CIT key performance indicators (KPIs) are included in the enterprise-level KPI dashboard.
  • DIT processes are improved in line with business requirements.

Explanation

The most significant benefit of effective IT governance reporting is enabling business executives to clearly understand how IT contributes value to the overall enterprise. This visibility bridges the gap between IT operations and strategic business outcomes.

Common mistakes.

  • A. While alignment is good, it's a mechanism or outcome of good reporting, not the fundamental benefit of helping executives understand IT's value.
  • C. Including IT KPIs in an enterprise dashboard is a component of good reporting, but the ultimate benefit is the understanding derived from that information, not merely its inclusion.
  • D. Process improvement is a result of governance and reporting, but the reporting itself primarily serves to communicate value and facilitate strategic oversight.

Concept tested. Primary benefit of IT governance reporting

Reference. https://www.isaca.org/resources/cobit/cobit-2019-framework

Topics

#IT Governance Reporting#IT Value Communication#Executive Understanding#Business-IT Alignment

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