CISA Governance and Management of IT Practice Question
An IS auditor is assessing an organization's IT governance. The auditor finds that the IT balanced scorecard is used to measure IT performance, but the metrics are heavily focused on internal IT processes and do not include business or customer perspectives. Which of the following is the MOST likely consequence of this imbalance?
⚠ Common exam trap
The trap here is assuming that internal process efficiency automatically translates to business value, when in fact a balanced scorecard must include external perspectives to ensure alignment with stakeholder needs.
Answer choices
Why each option matters
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
IT may fail to deliver value to the business and meet stakeholder expectations.
The balanced scorecard is designed to provide a comprehensive view of performance across multiple perspectives. Omitting business and customer perspectives means IT performance is evaluated solely on internal efficiency, which can lead to IT initiatives that do not support business strategy or satisfy users. The most likely consequence is a failure to deliver value and meet stakeholder expectations, undermining IT's contribution to the organization.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
IT projects will be delivered on time and within budget.
Why it's wrong here
A focus on internal processes may improve efficiency, but it does not guarantee project delivery success. Without business and customer perspectives, IT may optimize internal metrics at the expense of value delivery. The balanced scorecard is intended to provide a holistic view; missing perspectives can lead to misalignment and unmet stakeholder needs.
- ✗
IT staff will require additional training on customer service.
Why it's wrong here
Additional training might be a remedial action, but it is not the direct consequence of an imbalanced scorecard. The core issue is that performance measurement lacks external perspectives, so IT may not even be aware of customer service gaps. The likely consequence is that IT fails to align with business and customer needs, not that training is automatically needed.
- ✗
The IT budget will be reduced due to lack of business justification.
Why it's wrong here
While lack of business alignment could eventually affect funding, the immediate consequence is not necessarily budget reduction. The more direct impact is that IT may not deliver value or meet expectations, which could erode trust and lead to budget cuts later. However, the primary consequence is misalignment and potential failure to achieve business objectives.
- ✓
IT may fail to deliver value to the business and meet stakeholder expectations.
Why this is correct
The balanced scorecard should include financial, customer, internal process, and learning and growth perspectives. Excluding business and customer perspectives means IT performance is measured without regard to how it supports business goals or satisfies users. This can result in IT initiatives that are technically efficient but do not deliver strategic value or meet stakeholder needs, leading to dissatisfaction and misalignment.
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JA
Written and reviewed by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
Last reviewed September 2026 · checked against the official ISACA exam blueprint
This CISA practice question is part of Courseiva's free ISACA certification practice question bank. Courseiva provides original exam-style practice questions with explanations, topic-based practice, mock exams, readiness tracking, and study analytics to help learners prepare for the CISA exam.