Which of the following is the BEST critical success factor (CSF) to use when changing an IT value management program in an enterprise?

Documenting for board approval is a governance step, not the fundamental factor that ensures the program itself effectively delivers and manages IT value.

Adopting an incremental approach is a method of program implementation that can contribute to success, but it is not the ultimate measure or critical success factor for the program's actual value delivery.

Implementing the program through the enterprise's change plan is a procedural step for deployment, not the core critical success factor for demonstrating and achieving IT value.

The primary objective of an IT value management program is to ensure and demonstrate that IT initiatives contribute meaningfully to business objectives. Therefore, aligning the program directly to the business's requirements and strategic goals is the most critical success factor, ensuring IT delivers relevant and measurable value.