The performance measurements are the indicators that measure the progress and outcomes of the EGIT implementation program plan against the predefined success criteria such as key performance indicators (KPIs), key goal indicators (KGIs), key risk indicators (KRIs), etc. The performance measurements help to evaluate the effectiveness, efficiency, and value of the EGIT implementation program plan, as well as to identify and address any issues, risks, or gaps that may arise during the execution of the program. The projects that should be included when reporting on performance measurements related to an EGIT implementation program plan are all projects deemed appropriate by IT management. IT management is the function that is responsible for planning, organizing, directing, controlling, and monitoring the information and technology activities in an enterprise. IT management is also responsible for selecting, prioritizing, balancing, monitoring, evaluating, and optimizing information and technology investments and initiatives that support business strategy and objectives. IT management has the authority and discretion to decide which projects are relevant and important for reporting on performance measurements related to an EGIT implementation program plan, based on factors such as project scope, size, complexity, duration, cost, risk, interdependencies, alignment, value, etc. By including all projects deemed appropriate by IT management when reporting on performance measurements related to an EGIT implementation program plan, the enterprise can ensure that the report covers the most significant and critical aspects of the program, and that it provides a comprehensive and accurate picture of the program status and performance12 References: 1: COBIT 2019 Implementation Guide: page 51-52 2: COBIT 2019 Framework: Governance and Management Objectives: page 20-21