When evaluating benefits realization of IT process performance, the analysis MUST be based on;

When evaluating benefits realization of IT process performance, the analysis must be based on key business objectives, as they define the desired outcomes and value that the IT processes are expected to deliver and support. Key business objectives are derived from the enterprise strategy and vision, and they provide the basis for measuring and monitoring the IT process performance and benefits123. References := CGEIT Exam Content Outline, Domain 3, Subtopic B: Performance Measurement and Optimization, Task 1: Establish and monitor IT performance measurement systems to evaluate the extent to which IT delivers on its strategic objectives and desired outcomes.