Within the principles for a governance system, the value generated from the use of I&T reflects:

Within the principles for a governance system, the value generated from the use of I&T reflects:
A . the ratio of costs versus achieved service levels.
B. a balance among benefits, risk and resources.
C. maximized financial benefits to the investment portfolio.

Answer: B

Explanation:

The governance system should also to generate value from the use of I&T. To create value, the enterprise must balance benefits, risk, and resources.

Reference: https://www.testpreptraining.com/tutorial/governance-system-principles/