Defining a strategy for IT measurement is the best way to determine whether the KPIs adequately support organizational objectives, as it would help to establish a clear vision, scope, purpose, and alignment of the IT measurement activities. A strategy for IT measurement would also help to identify the relevant stakeholders, roles, responsibilities, and expectations for the IT measurement process, and to define the criteria, methods, and tools for selecting, collecting, analyzing, and reporting the KPIs. The other options are not as effective, as they do not address the root cause of the board's question, which is the lack of a coherent and consistent approach to IT measurement. Reference: : CGEIT Review Manual (Digital Version), Chapter 3: Benefits Realization, Section 3.3: Performance Measurement and Reporting, Subsection 3.3.1: Performance Measurement and Reporting Overview, Page 112 : CGEIT Review Manual (Digital Version), Chapter 3: Benefits Realization, Section 3.3: Performance Measurement and Reporting, Subsection 3.3.2: Performance Measurement and Reporting Process, Page 113 : The Value of IT Governance

Alignment with the enterprise risk management (ERM) frameworkis the top priority when developing IT risk management policies. This ensures that IT risk is not managed in a silo but is integrated into the broader enterprise risk posture, decision-making processes, and governance.
While corporate culture and best practices are influential, and goals and objectives shape strategy,only the ERM framework provides the structured foundation for aligning IT risk with enterprise-wide risk management.
Reference:
CGEIT Review Manual: Domain 4 - Risk Optimization: "IT risk management must be aligned with the enterprise's risk management framework to ensure consistent practices, shared language, and coordinated responses." COBIT 2019: APO12 (Manage Risk).

Section: Volume C

IT goals and objectives are the desired outcomes and targets that IT aims to achieve in support of the business strategy and objectives. IT goals and objectives should be defined first before establishing IT key risk indicators (KRIs), because they provide the direction and scope for the IT risk management process. KRIs are metrics that measure and monitor the level and trend of risk exposure, and help to identify and manage potential threats or opportunities that could affect the achievement of IT goals and objectives1. Therefore, by defining IT goals and objectives first, an enterprise can ensure that its KRIs are relevant, aligned, and consistent with its IT strategy and value delivery2. := Key Risk Indicators (KRIs) - ISACA, Integrating KRIs and KPIs for Effective Technology Risk Management - ISACA.