Comprehensive and Detailed Explanation:

The CGEIT Review Manual 8th Edition, in its Governance of Enterprise IT domain, emphasizes monitoring IT resource performance to ensure alignment with business expectations. Performance monitoring requires clear, measurable criteria tied to service delivery.

Option D: Service level requirements is the most important to consider. These requirements, often defined in service level agreements (SLAs), specify performance metrics (e.g., uptime, response time) that IT resources must meet to support business operations. Monitoring against these requirements ensures IT delivers expected value. For example, if an SLA requires 99.9% system availability, performance monitoring focuses on this metric. The manual likely references COBIT 2019’s APO09-Managed Service Agreements, which prioritizes service level monitoring.

Option A: Business impact analysis (BIA) assesses disruption impacts, not ongoing performance.

Option B: End-user feedback is valuable but subjective and less precise than service level metrics.

Option C: Centralized log analysis supports security and troubleshooting, not direct performance monitoring.

Double Verification: The answer aligns with COBIT’s APO09 and the CGEIT domain’s focus on service management. Service level requirements are the primary benchmark for IT performance in ISACA’s frameworks.

ISACA CGEIT Review Manual 8th Edition, Domain 1: Governance of Enterprise IT (focus on service performance monitoring).

COBIT 2019, APO09-Managed Service Agreements.

ISACA Glossary (for definitions of service level requirements), available at https://www.isaca.org/resources/glossary.