The best evidence that an organization’s IT strategy is aligned to its business objectives is that the IT strategy is approved by executive management. This implies that the IT strategy has been reviewed and validated by the senior leaders of the organization, who are responsible for setting and overseeing the business objectives. The IT strategy may be modified inresponse to organizational change, based on IT operational best practices, or have significant impact on the business strategy, but these are not sufficient indicators of alignment without executive approval. References: CISA Review Manual (Digital Version)1, Chapter 1, Section 1.2.1