The foundational step in aligning resource management with the IT strategic plan is to understand the disparity between the current resource capabilities and the future resource requirements dictated by that plan. This process is known as a gap analysis. It systematically identifies shortfalls or surpluses in skills, infrastructure, and applications needed to achieve strategic objectives. The output of this analysis provides the essential data to formulate a resource plan, which will then guide subsequent actions such as assigning roles, defining responsibilities, and evaluating sourcing strategies. Without first identifying the "gap," any resource management activities would lack strategic direction.

A. A RACI chart is a detailed implementation tool used to clarify roles, which is premature before the required resources and tasks are identified through a gap analysis.

B. Assigning roles and responsibilities is a component of executing a resource plan, which can only be developed after understanding the resource gaps.

D. Identifying outsourcing opportunities is a potential strategy to address a resource gap; the gap must be identified first before solutions can be considered.

1. ISACA. (2020). CGEIT Review Manual

8th Edition. Domain 2: IT Resources Optimization

Section 2.2

IT Resource Planning. The manual states that after understanding the strategic direction

"A gap analysis can then be performed to identify the differences between the current and desired future states. This analysis helps in creating a roadmap for acquiring

developing

and managing the necessary IT resources."

2. ISACA. (2018). COBIT 2019 Framework: Governance and Management Objectives. APO07 Managed Human Resources. The process description for APO07.01 includes "Identify the skills and competencies required to meet the enterprise’s objectives." This implies a comparison (gap analysis) between required and existing skills as a primary step.

3. De Haes

S.

& Van Grembergen

W. (2015). Enterprise Governance of Information Technology: Achieving Alignment and Value

Featuring COBIT 5. Springer International Publishing. Chapter 3

"IT Governance Mechanisms

" discusses strategic alignment

noting that a crucial early activity is assessing the current state of IT resources against strategic requirements to identify gaps that need to be addressed. (DOI: 10.1007/978-3-319-14547-1)