Which component is essential for governance during the implementation of SAP S/4HANA?

The necessity of a Steering Committee as a governance component during the implementation of SAP S/4HANA is critical because it provides oversight and ensures that the project aligns with organizational goals. A Steering Committee consists of key stakeholders who can make decisions, allocate resources, and resolve issues that arise during the implementation process. This level of governance is essential to maintain strategic direction and mitigate risks, ensuring that the project remains on track and that any deviations from the plan are addressed promptly.

The Steering Committee functions as a crucial channel for communication between the project teams, upper management, and other stakeholders. They monitor progress, provide guidance, and foster collaboration across different business units involved in the project. This collective decision-making body can significantly enhance the effectiveness of the implementation, contributing to better alignment of the project outcomes with business objectives and stakeholder expectations.

The other options may contribute to the overall implementation success but do not fulfill the same comprehensive governance function as the Steering Committee. A technical project plan outlines the execution details but lacks the authoritative oversight needed to adapt to changing circumstances. A dedicated user training team is essential for end-user readiness, while an external audit group can provide insights and assessments but generally lacks the ongoing involvement and authority that a Steering Committee provides throughout the lifecycle of the project.