An IS auditor would MOST likely recommend that IT management use a balanced scorecard to:

A balanced scorecard is a strategic planning framework that companies use to assign priority to their products, projects, and services; communicate about their targets or goals; and plan their routine activities1. The scorecard enables companies to monitor and measure the success of their strategies to determine how well they have performed. A balanced scorecard for IT management can help assess IT functions and processes by defining four perspectives: financial, customer, internal business process, and learning and growth2. These perspectives can help IT management align their IT objectives with the organization’s vision and mission, identify and prioritize the key performance indicators (KPIs) for IT, and evaluate the effectiveness and efficiency of IT operations and services3.

References

1: Balanced Scorecard - Overview, Four Perspectives 2: The IT Balanced Scorecard (BSC) Explained - BMC Software 3: A BALANCED SCORECARD (BSC) FOR IT PERFORMANCE MANAGEMENT - SAS Support