What is the primary function of IT governance in the context of internal auditing?

The primary function of IT governance within internal auditing focuses on aligning IT strategies with business goals. This alignment ensures that information technology supports and enhances the overall objectives of the organization. Effective IT governance establishes frameworks and processes that help organizations manage their technology resources efficiently, ensuring that IT investments yield value and that risks associated with technology are appropriately addressed.

This alignment is crucial because it allows the organization to leverage technology in a way that not only supports operational efficiency but also contributes to achieving strategic goals. By aligning IT with business objectives, the organization can prioritize IT initiatives based on their potential impact on overall performance, thereby fostering a culture of accountability and better resource management.

In contrast to the other options, the focus on improving employee productivity is just one potential benefit of effective IT governance, rather than its primary function. Minimizing the use of technology goes against the principles of IT governance, which advocates for strategic use and management of technology resources. Additionally, managing only financial risks would not capture the broad scope of IT governance, which also includes operational, compliance, and strategic risks associated with technology.