When evaluating a business process reengineering (BPR) effort, what is the PRIMARY concern?

The primary concern when evaluating a business process reengineering (BPR) effort is that controls may be eliminated. This is essential because during the reengineering process, the focus often shifts towards optimizing efficiency and streamlining operations. As a result, existing controls that ensure compliance, security, and risk management might be overlooked or removed entirely. The absence of adequate controls can lead to vulnerabilities and increase the potential for fraud, errors, or other operational risks.

Maintaining effective controls is critical in BPR because new processes must be designed not only to enhance performance and productivity but also to ensure that the organization can mitigate risks and comply with relevant regulations. Without appropriate controls in place, the revamped processes might achieve efficiency at the cost of increased risk exposure.

While factors such as inadequate resources, audit involvement, and employee knowledge are important considerations, the potential to eliminate essential controls stands out as the most pressing concern in the context of BPR, where the transformation of processes could inadvertently lead to gaps in oversight and compliance.