Comprehensive and Detailed Explanation:

The CGEIT Review Manual 8th Edition, in its IT Resources domain, addresses the management of IT human resources to ensure they have the skills and availability to support enterprise objectives. Aligning IT HR management with business needs ensures that staffing, skills development, and resource allocation are driven by strategic priorities.

Option D: Align IT human resource (HR) management with business planning is the best approach. This ensures that IT HR strategies (e.g., hiring, training, retention) are directly tied to the enterprise’s business goals, such as digital transformation or new service launches. For example, if the business plans to adopt cloud technologies, HR can prioritize hiring cloud architects or training existing staff. The manual likely references COBIT 2019’s APO07-Managed Human Resources, which emphasizes aligning IT HR with business strategies.

Option A: Focus on outsourcing is a tactical solution, not a comprehensive strategy, and may not address internal skill development.

Option B: Integrate IT training requests with IT budget planning is important but narrower, focusing only on training funding rather than overall HR alignment.

Option C: Align IT HR management processes with internal training is limited to training and doesn’t address broader HR needs like recruitment or capacity planning.

Double Verification: The answer aligns with COBIT’s APO07 and the CGEIT domain’s focus on strategic resource management. Business alignment is a core principle in ISACA’s HR management guidance.

ISACA CGEIT Review Manual 8th Edition, Domain 2: IT Resources (focus on human resource management).

COBIT 2019, APO07-Managed Human Resources.

ISACA Glossary (for definitions of HR management), available at https://www.isaca.org/resources/glossary.