The Main Concern of the IT Steering Committee

B.

The lack of key goal indicators for a new e-business web application developed by an enterprise raises concerns for the IT steering committee. The IT steering committee is responsible for overseeing the enterprise's IT operations and ensuring that they align with the enterprise's overall goals and objectives.

Out of the given options, the MAIN concern for the IT steering committee is that benefits realization may not be properly assessed (Option B). Benefits realization is the process of identifying, measuring, and tracking the expected benefits of an IT investment to ensure that they are realized.

Without establishing indicators for key goals, it will be challenging to measure the success of the e-business web application against the enterprise's goals and objectives. This lack of measurement can result in a failure to properly assess the benefits of the investment, leading to potential misalignment with the enterprise's overall strategy.

While the other options (A, C, and D) are also concerns that the IT steering committee may have, they are not the MAIN concern in this scenario.

Option A, difficulty in aligning IT objectives with performance, is a concern when there is a lack of alignment between the IT department's objectives and the enterprise's overall goals and objectives. However, in this scenario, the internal project management guidelines were followed, indicating that there is a framework for alignment between IT objectives and performance.

Option C, suboptimal utilization of resources, is a concern when resources are not used efficiently and effectively. However, in this scenario, it is not clear whether the lack of key goal indicators for the e-business web application will result in suboptimal utilization of resources.

Option D, difficulty in evaluating return on investment, is a concern when there is a lack of clear metrics for measuring the success of an IT investment. However, in this scenario, the lack of key goal indicators is the primary issue, and once these indicators are established, return on investment can be evaluated more effectively.

Therefore, the MAIN concern of the IT steering committee in this scenario is that benefits realization may not be properly assessed due to the lack of key goal indicators for the new e-business web application.