Comprehensive and Detailed Explanation From Exact Extract:
The first step in building a measurement and evaluation system is to clearlydefine the objectives. According to ITIL 4, defining objectives establishes the purpose and direction for measurement—ensuring that metrics, success factors, and KPIs are aligned with what the organization is trying to achieve. Without clear objectives, measurement activities may lack relevance or focus. Therefore, option B is the correct starting point in a structured measurement system.
[Reference: ITIL 4 Leader: Digital & IT Strategy – Section 5.5 “Measuring Strategy and Success,” p. 95–97., —]
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