Which of the following elements is not primarily the responsibility of senior management?

The element that is not primarily the responsibility of senior management is creating IT procedures. Senior management typically focuses on higher-level strategic objectives, risk management, compliance, and governance. Their role involves establishing a framework within which policies and procedures are developed but does not extend to the detailed operational aspects of crafting specific IT procedures.

Creating IT procedures is generally the responsibility of IT management and operational teams, who translate strategic goals into actionable plans and processes. These teams are tasked with the implementation and day-to-day management of IT practices to support the organization's objectives. This distinction is important as it delineates the roles within an organization, ensuring that senior management remains focused on governance and oversight rather than getting involved in the granular execution of IT tasks.

In contrast, establishing acceptable risk levels, developing strategic IT plans, and overseeing compliance with IT governance are all areas where senior management plays an essential role, as these activities require a broader perspective on the organization's mission and risk appetite.