hardMultiple Choice
CISA Practice Question: Is designing an IT balanced scorecard to align IT…
An organization is designing an IT balanced scorecard to align IT performance with business goals. Which perspective would include metrics related to IT employee skills and training?
⚠ Common exam trap
CISA often tests the four balanced scorecard perspectives, and candidates frequently confuse Learning and Growth with Internal Process because both involve internal IT activities; the key differentiator is that Learning and Growth is about people and capabilities, not operational workflows.
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
✓
Learning and growth
The Learning and Growth perspective of the IT balanced scorecard focuses on the intangible assets and capabilities that enable the other perspectives, including employee skills, training, knowledge management, and organizational culture. Metrics such as training hours per employee, certification rates, and employee satisfaction directly measure how well IT is developing its workforce to support business goals.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Internal process
Why it's wrong here
Employee skills and training sit in the learning and growth perspective, which covers people, competencies and readiness. Internal process metrics address operational efficiency, cycle times and quality instead. It tempts because training feeds process improvement, but the IT balanced scorecard assigns human-capital measures to learning and growth.
- ✗
Customer
Why it's wrong here
Customer perspective metrics cover satisfaction, service levels and perceived value delivered to business users. Skills and training belong to learning and growth, which measures workforce capability. It tempts because skilled staff eventually improve customer outcomes, but the scorecard places employee competency measures in learning and growth, not customer.
- ✗
Financial
Why it's wrong here
Financial perspective metrics cover costs, ROI and budget alignment. Employee skills and training belong to learning and growth, which tracks competencies and readiness. It tempts because training carries budget cost, but the IT balanced scorecard classifies human-capital development under learning and growth, not financial performance.
- ✓
Learning and growth
Why this is correct
The learning and growth perspective covers the intangible enablers of the other three perspectives, specifically staff competencies, training and skills development. It is the only balanced scorecard perspective addressing IT employee capabilities, so metrics on training and skills sit here rather than in business value, user orientation or operational excellence.
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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.