The most important course of action for IT senior management to improve IT governance within the organization is to understand the driver that led to a desire to change. IT governance is the process of ensuring that IT supports and enables the achievement of the enterprise's goals and objectives, and delivers value to the stakeholders1. IT governance is influenced by various internal and external factors, such as business strategy, customer expectations, regulatory requirements, industry standards, best practices, and emerging technologies1. Therefore, before initiating any improvement initiatives, IT senior management should first identify and analyze the driver that prompted the board of directors to request a change in IT governance. This will help them to understand the current situation, the desired state, the gap between them, and the rationale and urgency for improvement2. By understanding the driver that led to a desire to change, IT senior management can also align their improvement efforts with the board's vision and expectations, communicate the benefits and challenges of change, and gain their support and commitment2. Reference: CGEIT Review Manual (Digital Version) or CGEIT Review Manual (Print Version), Chapter 1: Governance of Enterprise IT, Section 1.1: IT Governance Frameworks and Principles, Page 9-10. What is CGEIT? A certification for seasoned IT governance professionals.

A gap analysis is the process of comparing the current state and the desired state of an organization or a system, and identifying the gaps or differences between them1. A gap analysis can help to determine the actions and resources needed to bridge the gaps and achieve the desired outcomes2. In the context of an IT infrastructure integration after a major acquisition, a gap analysis can help to:
* Assess the compatibility and interoperability of the IT systems, applications, data, and processes of both companies3
* Identify the gaps, risks, issues, and opportunities related to the IT infrastructure integration4
* Prioritize and plan the IT infrastructure integration activities and projects5
* Align the IT infrastructure integration with the business goals and objectives of the acquisition Therefore, conducting a gap analysis should be done NEXT after deciding that both companies will be using the parent company's IT infrastructure.
The other options are not as important as option C. While it is important to update the enterprise architecture (EA), perform a business impact analysis (BIA), and develop a communication plan to support the merger, these are subsequent steps that can be done after conducting a gap analysis. A gap analysis can provide valuable inputs and insights for these steps, such as the current and target EA, the potential impacts of the IT infrastructure integration on the business operations and stakeholders, and the communication needs and channels for the IT infrastructure integration. References :=
* What is Gap Analysis? Definition, Methodology & Examples | ASQ1
* Gap Analysis: How to Bridge the Gap Between Performance and ...2
* How to Make a Successful IT Integration Strategy for Mergers and ...4
* M&A: The Six Phases of IT Integration - Interlink Cloud Blog3
* Post-Merger Integration: M&A Integration Process Guide - DealRoom5
* Success Factors for Integrating IT Systems After a Merger | CIO

Exercising the right to perform an audit is the best way to assess compliance and avoid reputational damage when outsourcing key IT services to third-party providers, especially in a highly regulated industry like healthcare. An audit is a systematic and independent examination of the provider's policies, procedures, controls, and performance related to the outsourced IT services, and it can help to verify that the provider is complying with the contractual obligations, service level agreements, and regulatory requirements. An audit can also help to identify and address any gaps, issues, or risks that may affect the quality, security, or reliability of the outsourced IT services, and to ensure that the provider is delivering value and meeting the expectations of the enterprise. An audit can also provide assurance and confidence to the enterprise's senior management, board, and stakeholders that the outsourcing arrangement is effective, efficient, and compliant. According to Outsourcing Compliance: What You Need to Know, "The right to audit clause should be included in every contract with a third-party service provider. It allows the organization to conduct an independent review of the provider's compliance with applicable laws and regulations, contractual terms and conditions, and industry standards and best practices."