Section: Protection of Information Assets
Explanation:
To govern IT effectively, IT and business should be moving in the same direction, requiring that the IT plans are aligned with an organization's business plans. The audit and investment plans are not part of the IT plan, while the security plan should be at a corporate level.

Section: Protection of Information Assets
Explanation:
A comprehensive business case for any proposed IT-related business investment should have clearly
defined business benefits to enable the expected return to be calculated. These benefits usually fall into
two categories: direct and indirect, or soft. Direct benefits usually comprise the quantifiable financial
benefits that the new system is expected to generate. The potential benefits of enhanced reputation and
enhanced staff morale are difficult to quantify, but should be quantified to the extent possible. IT
investments should not be made just for the sake of new technology but should be based on a quantifiable
business need.

Section: Governance and Management of IT

Explanation
An IT strategic plan that best leverages IT in achieving organizational goals will include enterprise architecture (EA) impacts. EA is the practice of analyzing, designing, planning, and implementing enterprise analysis to successfully execute on business strategies1. EA helps organizations structure IT projects and policies to align with business goals, to stay agile and resilient in the face of rapid change, and to stay on top of industry trends and disruptions1. EA also describes an organization's processes, information processes and personnel and other organizational subunits aligned with the organization's core goals and strategies2. By including EA impacts in the IT strategic plan, an organization can ensure that the IT initiatives are consistent with the business vision, objectives, and tactics, and that they support the desired business outcomes3.
A comparison of future needs against current capabilities, a risk-based ranking of projects, and IT budgets linked to the organization's budget are all important elements of an IT strategic plan, but they do not necessarily leverage IT in achieving organizational goals. A comparison of future needs against current capabilities can help identify gaps and opportunities for improvement, but it does not provide a clear direction or roadmap for how to achieve them. A risk-based ranking of projects can help prioritize the most critical and beneficial projects, but it does not ensure that they are aligned with the business strategy or that they deliver value to the stakeholders. IT budgets linked to the organization's budget can help allocate resources and monitor costs, but they do not reflect the impact or contribution of IT to the business performance or growth.
References:
Implement Agile IT Strategic Planning with Enterprise Architecture - The Open Group Blog What is enterprise architecture? A framework for transformation | CIO Strategic Planning and Enterprise Architecture