Comprehensive and Detailed Explanation:
The CGEIT Review Manual 8th Edition, in its Strategic Management domain, emphasizes aligning IT initiatives like ERP upgrades with business objectives through thorough planning and requirements analysis. A successful ERP implementation requires understanding business needs to ensure the system supports competitive goals.
Option D: Conducting a comprehensive requirements review is the most helpful. This involves gathering and analyzing business and functional requirements to ensure the new ERP system meets current and future needs (e.g., scalability, integration). For example, a requirements review identifies critical processes (e.g., supply chain management) and ensures the ERP aligns with industry demands. The manual likely references COBIT 2019’s BAI02-Managed Requirements Definition, which prioritizes requirements analysis for successful IT projects.
Option A: Documenting the current ERP processes and procedures is useful for baseline understanding but doesn’t ensure the new system meets future needs.
Option B: Reviewing the ERP post-implementation report is irrelevant, as it applies to past implementations, not the current upgrade.
Option C: Establishing a change and transition planning process is important but secondary to defining requirements, as change management follows requirements.
Double Verification: The answer aligns with COBIT’s BAI02 and the CGEIT domain’s focus on strategic project planning. Requirements review is a foundational step in ISACA’s project management guidance.
ISACA CGEIT Review Manual 8th Edition, Domain 1: Governance of Enterprise IT (focus on strategic IT project planning).
COBIT 2019, BAI02-Managed Requirements Definition.
ISACA Glossary (for definitions of ERP and requirements review), available at https://www.isaca.org/resources/glossary.
