When developing metrics to measure the contribution of IT to the achievement of business goals, the MOST important consideration is that the metrics: 

Answer options:

A. measure the effectiveness of IT controls in the achievement of IT strategy.
B. provide quantitative measurement of IT initiatives in relation with business targets.
C. are expressed in terms of how IT risk impacts the achievement of business goals.
D. are used by similar industries to measure the effect of IT on business strategy.

B