CISA Domain 2 Practice Exam 2025 – Full Study Resource

An IT balanced scorecard is primarily designed to connect and align IT objectives with the broader business goals and strategy. By utilizing this framework, organizations can ensure that IT initiatives are not only implemented but are also in sync with what the business aims to achieve. This alignment is critical because it helps in directing IT resources and efforts toward initiatives that provide value to the organization, thereby fostering a cohesive approach between IT and business functions.

The balanced scorecard framework typically includes perspectives such as customer satisfaction, internal business processes, learning and growth, and financial performance. By evaluating these dimensions, organizations can track progress and performance while ensuring that all IT efforts support the overall business strategy.

This approach differs from simply providing a financial evaluation, measuring operational controls, or assessing risk management strategies, as it encompasses a more holistic view of performance and strategic alignment. The balanced scorecard serves as a communication tool that enables stakeholders to understand how IT contributes to business success, ensuring that technology investments are justified and prioritized based on business value.