During an IT governance review, an IS auditor finds that all IT expenditures are included as a single line item in the enterprise-wide budget. Which of the following documentation would provide the BEST evidence for evaluating how IT expenditures support business objectives?
The IT steering committee is responsible for aligning IT strategy with business objectives and ensuring that IT expenditures support the enterprise's goals. Approval from the IT steering committee indicates that a review process has taken place to evaluate and justify IT investments in alignment with business objectives. This makes it the best evidence for evaluating how IT expenditures support business objectives.
why not C?
The IT steering committee is typically responsible for overseeing IT strategy and ensuring that IT initiatives align with business objectives. Therefore, approval from the IT steering committee indicates that IT expenditures have been evaluated in terms of their contribution to achieving business goals.