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CISA Governance and Management of IT Practice Question

An organization has implemented a balanced scorecard (BSC) for IT performance measurement. Which of the following is the PRIMARY benefit of using a BSC?

⚠ Common exam trap

CISA often tests whether candidates confuse the BSC's strategic alignment purpose with operational tooling benefits like budgeting, automation, or single-metric reporting — the trap is picking a tactically appealing but strategically incorrect benefit.

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 ensures IT metrics are aligned with business strategy.

A balanced scorecard (BSC) translates an organization's mission and strategy into a comprehensive set of performance measures across four perspectives: financial, customer, internal business processes, and learning and growth. Its primary benefit in an IT context is ensuring that IT metrics and activities are directly linked to and driven by business strategy, rather than being measured in isolation. This strategic alignment is the defining purpose of the BSC framework as developed by Kaplan and Norton.

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 simplifies the IT budgeting process.

    Why it's wrong here

    The balanced scorecard is a strategic performance measurement framework; it does not restructure budgeting processes or cost allocation. It is tempting because linking measures to objectives can inform spending decisions, and a budgeting tool would be correct where the primary goal is planning and controlling IT expenditure.

  • ✓

    It ensures IT metrics are aligned with business strategy.

    Why this is correct

    A balanced scorecard links IT measures across financial, customer, internal process and learning perspectives to organisational objectives, so IT performance is judged by strategic contribution rather than isolated technical metrics. That strategic alignment is its primary benefit.

  • ✗

    It automates data collection for IT metrics.

    Why it's wrong here

    A balanced scorecard is a measurement and reporting framework; data collection remains a manual or tooling task outside its definition. It is tempting because scorecards depend on reliable metrics, and an automation platform would be correct where the primary objective is eliminating manual effort in gathering performance data.

  • ✗

    It provides a single financial metric for IT performance.

    Why it's wrong here

    A balanced scorecard deliberately combines financial, customer, internal process and learning perspectives, so reducing IT performance to one financial metric defeats its purpose. It is tempting because financial measures are familiar and auditable, and a single metric would be the choice where only budget accountability is required.

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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

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