Quick Answer
The answer is value delivery, strategic alignment, and risk management. These three are typical objectives of an IT governance framework for system acquisition because they ensure that any new system is not only purchased cost-effectively but also directly supports business goals while controlling procurement-related threats. Value delivery focuses on optimizing lifecycle costs and measurable returns, strategic alignment guarantees the system fits the organization’s IT strategy, and risk management addresses issues like vendor lock-in, security vulnerabilities, and compliance gaps before deployment. On the CISA exam, this concept tests your understanding of governance as a balancing act between business value, strategy, and risk—a common trap is confusing operational controls with governance objectives. Remember the mnemonic “VSR” for Value, Strategy, Risk, which captures the core triad that auditors expect in any system acquisition governance framework.
This CISA practice question tests your understanding of information systems acquisition, development and implementation. Read the scenario carefully and evaluate each option against the stated constraints before committing to an answer. After answering, compare your reasoning against the explanation and wrong-answer breakdown below. Once you have made your selection, read the full explanation to reinforce the concept and understand why each distractor is designed to mislead on exam day.
Which THREE of the following are typical objectives of an IT governance framework for system acquisition?
Risk management
Manages risks associated with IT.
Strategic alignment
Aligns IT with business strategy.
Value delivery
Ensures IT delivers value to the business.
Resource management
Why wrong: Resource management is important but not one of the primary three in this context.
Cost reduction
Why wrong: Cost reduction is a potential benefit, not a governance objective.
Answer choices
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
Risk management
Risk management (A) is a core objective of an IT governance framework for system acquisition because it ensures that risks related to system procurement, such as vendor lock-in, security vulnerabilities, and compliance gaps, are identified, assessed, and mitigated before deployment. Strategic alignment (B) ensures that the acquired system supports the organization's business goals and IT strategy, preventing investment in technology that does not deliver business value. Value delivery (C) focuses on optimizing costs and benefits throughout the system lifecycle, ensuring that the acquisition provides measurable returns and meets performance targets.
Key principle: Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option.
Answer analysis
For each option: why learners choose it and why it is or isn't the right answer here.
Risk management
Why this is correct
Manages risks associated with IT.
Related concept
Read the scenario before looking for a memorised answer.
Strategic alignment
Why this is correct
Aligns IT with business strategy.
Related concept
Read the scenario before looking for a memorised answer.
Value delivery
Why this is correct
Ensures IT delivers value to the business.
Related concept
Read the scenario before looking for a memorised answer.
Resource management
Why it's wrong here
Resource management is important but not one of the primary three in this context.
Cost reduction
Why it's wrong here
Cost reduction is a potential benefit, not a governance objective.
Common exam traps
The trap here is that candidates often confuse the broader IT governance objectives (which include resource management and cost reduction) with the specific objectives for system acquisition, leading them to select D or E instead of recognizing that the question explicitly asks for typical objectives of the acquisition phase.
Detailed technical explanation
IT governance frameworks like COBIT 5 explicitly define five key governance objectives: strategic alignment, value delivery, risk management, resource management, and performance measurement. For system acquisition, the focus narrows to strategic alignment, value delivery, and risk management because these directly address the decision-making and oversight needed to ensure the acquired system meets business needs without introducing unacceptable risks. Resource management is more relevant during the operational phase, where assets like hardware, software, and personnel are allocated and optimized.
Key takeaway
Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option.
Real-world example
A practitioner preparing for the CISA exam encounters this exact type of scenario on the job. The correct answer here is not the most general option — it is the best answer for the specific constraint described. Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option. Real exam questions reward reading the full scenario before eliminating options, because the constraint defines which answer fits.
What to study next
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FAQ
Information Systems Acquisition, Development and Implementation — This question tests Information Systems Acquisition, Development and Implementation — Read the scenario before looking for a memorised answer..
The correct answer is: Risk management — Risk management (A) is a core objective of an IT governance framework for system acquisition because it ensures that risks related to system procurement, such as vendor lock-in, security vulnerabilities, and compliance gaps, are identified, assessed, and mitigated before deployment. Strategic alignment (B) ensures that the acquired system supports the organization's business goals and IT strategy, preventing investment in technology that does not deliver business value. Value delivery (C) focuses on optimizing costs and benefits throughout the system lifecycle, ensuring that the acquisition provides measurable returns and meets performance targets.
Identify which exam domain this question belongs to, review the core concept, then practise similar questions from the same domain.
Read the scenario before looking for a memorised answer.
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Last reviewed: Jun 25, 2026
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