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CGEIT · Question #659

A publicly traded enterprise wants to demonstrate that its board of directors is providing adequate strategic oversight of IT. Which of the following BEST supports this objective?

The correct answer is C. Inclusion of IT governance reporting in the annual report. Including IT governance reporting in the annual report publicly demonstrates the board's strategic oversight of IT to shareholders and other stakeholders, fulfilling transparency and accountability requirements for publicly traded enterprises.

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

Question

A publicly traded enterprise wants to demonstrate that its board of directors is providing adequate strategic oversight of IT. Which of the following BEST supports this objective?

Options

  • AAnnual IT governance communication to all staff.
  • BPress releases targeted at large investors.
  • CInclusion of IT governance reporting in the annual report.
  • DAnnual presentation of IT performance metrics.

How the community answered

(31 responses)
  • A
    3% (1)
  • B
    10% (3)
  • C
    84% (26)
  • D
    3% (1)

Why each option

Including IT governance reporting in the annual report publicly demonstrates the board's strategic oversight of IT to shareholders and other stakeholders, fulfilling transparency and accountability requirements for publicly traded enterprises.

AAnnual IT governance communication to all staff.

Annual IT governance communication to staff is an internal communication practice, not a formal external demonstration of board oversight to shareholders.

BPress releases targeted at large investors.

While press releases target investors, an annual report provides a much more comprehensive and formally audited view of governance and strategic oversight.

CInclusion of IT governance reporting in the annual report.Correct

For a publicly traded enterprise, the annual report is a formal, public document presented to shareholders and regulatory bodies that summarizes the company's performance and governance. Including IT governance reporting in this document formally demonstrates the board's strategic oversight and accountability for IT to external stakeholders, explicitly showing it as a key part of overall corporate governance.

DAnnual presentation of IT performance metrics.

An annual presentation of IT performance metrics is important for internal management and potentially for some external reporting, but its inclusion in the formal annual report provides a stronger, more official, and auditable demonstration of board oversight.

Concept tested: Board's IT oversight and public reporting

Topics

#IT Governance#Board Oversight#External Reporting#Stakeholder Communication

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