The foundational and primary step in ensuring IT resources are aligned with enterprise objectives is to first determine the specific skills and competencies required to achieve those objectives. This strategic activity defines the "what" is needed. All subsequent actions, such as assessing current skills, developing training plans, or monitoring performance, are dependent on this initial definition. Without a clear understanding of the required competencies, any effort to manage or develop human resources would lack strategic direction and would be unlikely to effectively support the enterprise's goals.

B. Providing training to IT personnel is a reactive or corrective measure taken only after a gap between required and existing skills has been identified.

C. Developing an IT skills matrix is a tool used to assess and map current skills against the required competencies; therefore, the competencies must be defined first.

D. Monitoring resource performance is an ongoing evaluation activity that occurs after resources have been assigned roles, trained, and are executing their duties.

1. ISACA

COBIT® 2019 Framework: Governance and Management Objectives

2018.

Reference: Management Objective APO07

Managed Human Resources. Specifically

practice APO07.03

Maintain the skills and competencies of personnel

which includes the activity: "Define and manage skills and competencies required." This establishes that defining requirements is a core practice.

2. ISACA

CGEIT Review Manual

8th Edition

2020.

Reference: Domain 3: Resource Optimization

Task Statement 3.2

"Ensure that IT has sufficient

competent

and capable resources to support enterprise objectives." The underlying knowledge for this task (K3.2.2) includes "methods to identify IT resource requirements to support enterprise objectives

" reinforcing that identification of requirements is the initial step.