Effective IT governance is the process of ensuring that IT supports the achievement of the organization’s goals and objectives, and delivers value to its stakeholders1. IT governance involves aligning the IT strategy, policies, processes, and resources with the business strategy, needs, and expectations2. Therefore, the BEST evidence of effective IT governance is business value and customer satisfaction. Business value is the measure of the benefits and outcomes that IT provides to the organization, such as increased revenue, reduced costs, improved efficiency, enhanced innovation, or competitive advantage3. Customer satisfaction is the measure of the quality and performance of IT services and products, as perceived by the internal and external customers of the organization, such as employees, partners, suppliers, or end-users. By demonstrating business value and customer satisfaction, IT governance can show that IT is aligned with and supports the business goals and objectives.

The other options are not as good as option B. While cost savings and human resource optimization, IT risk identification and mitigation, and comprehensive IT policies and procedures are important aspects of IT governance, they are not sufficient to demonstrateeffective IT governance. They are rather means to achieve the end goal of delivering business value and customer satisfaction. They do not necessarily reflect the extent to which IT supports the achievement of the organization’s goals and objectives. References :=

What is IT Governance? Definition & Examples | ASQ2

What is IT governance? A formal way to align IT & business strategy1

How to Measure the Value of an IT Investment - TechSoup3

Measuring Customer Satisfaction in Information Technology Services - ISACA