Themost critical factor in aligning IT and enterprise resource managementis ensuring thatIT resources are mapped to business priorities. This guarantees that resource allocation supports strategic objectives and delivers maximum value.
Without this alignment, IT efforts may be misdirected, underutilized, or not supporting enterprise goals-even if sourcing and monitoring are in place.
Reference:
CGEIT Review Manual: Domain 2 - IT Resources
COBIT 2019: APO07 (Manage Human Resources), BAI01 (Manage Programs and Projects).

To develop appropriate measures to improve organizational performance, the measures must be accepted by and meaningful to the stakeholders, because they are the ones who will use the measures to monitor and evaluate the achievement of the enterprise's objectives and goals. The measures should be relevant, reliable, valid, and understandable for the stakeholders, and aligned with their expectations and needs . References := ISACA, CGEIT Review Manual, 7th Edition, 2019, page 43-44.

Information security must approve the criteria for technology-enabled services to ensure that all security-related considerations, including compliance, risk mitigation, and data protection, are addressed. This step aligns the service design with the enterprise's security policies and regulatory requirements before it progresses to stakeholders. Other functions such as QA and PMO contribute to execution and oversight, but the responsibility for security approvals rests with information security. Reference: COBIT 2019, ISACA Security Guidance.

According to the CGEIT certification guide, the business sponsor is primarily accountable for delivering the benefits of an IT-enabled investment program to the enterprise. The business sponsor is the person who has the authority and responsibility to initiate, influence and approve the business objectives and requirements of the program. The business sponsor also ensures that the program aligns with the enterprise strategy and delivers value to the enterprise1. The program manager, the IT steering committee chair and the CIO are responsible for supporting the business sponsor in delivering the benefits, but they are not primarily accountable for them2. Reference:= CGEIT certification guide, domain 4: Benefits Realization, section 4.1: Benefits Governance, page 137.
CGEIT certification guide, domain 4: Benefits Realization, section 4.2: Benefits Delivery Life Cycle, page 140.