In reviewing a business process reengineering effort, what is the primary concern?

The primary concern in a business process reengineering effort revolves around the elimination of controls during the reengineering process. Business process reengineering is fundamentally about redesigning existing processes to achieve significant improvements in performance metrics such as cost, quality, and speed. However, in the zeal to streamline operations and eliminate inefficiencies, there's a risk of dropping critical controls that ensure the integrity, compliance, and security of those processes.

Controls are essential for managing risks and providing assurance that the processes perform as intended. Without these controls, the organization may expose itself to operational risks, compliance issues, and potential fraud, which can ultimately undermine the benefits intended from reengineering initiatives. Therefore, maintaining or appropriately redesigning controls during such efforts is crucial to ensure that while processes become more efficient, they do not lose their effectiveness in governance and risk management.

This concern stands out as a priority because the success of reengineering is not just measured by improved performance but also by the sustainability and security of the newly designed processes. It is therefore critical to carefully assess how controls can be integrated or adapted within the newly defined processes rather than simply removed in the name of efficiency.