Before an organization spends money on a new system, it should understand why. The business case documents the problem or opportunity, the options considered, the costs, benefits and risks of each, and the recommended solution with its expected return. It is the reference point for deciding whether to start, continue, change or stop a project, and it names the sponsor who is accountable for delivering the benefits. For an auditor, a missing or weak business case means there is no objective yardstick for judging the project.
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