Which approach best supports IT in successfully delivering against business requirements?

An internal control system or framework is essential for ensuring that IT aligns with business requirements because it provides a structured approach to managing risks and controlling processes. This system helps ensure that policies, procedures, and controls are in place to protect organizational assets, ensure data integrity, and comply with legal and regulatory requirements. By establishing a framework for governance, risk management, and compliance, organizations can effectively monitor and manage IT activities in a way that supports the achievement of business objectives.

Moreover, an internal control framework facilitates clear communication between IT and business leaders, allowing for better alignment of IT projects with business goals. This leads to improved decision-making and enhances the overall effectiveness of IT initiatives in delivering value to the organization. It also creates accountability within the IT function, helping to ensure that resources are used efficiently to meet business demands.

In contrast, other approaches, such as cost-benefit analysis, return on investment analysis, and benchmarking processes, are valuable tools but do not inherently provide the comprehensive structure necessary for managing risks and controls in a way that directly supports ongoing alignment with business requirements. These approaches can complement internal controls but do not encompass the broader scope of organizational governance and risk management that is crucial for IT success.