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This easy-to-follow guide based on the Val IT 2.0 framework provides guidance to create, maintain and use the business case. It builds on and enhances the earlier version of this guide issued by ISACA in 2006: Enterprise Value: Governance of IT Investments, The Business Case. This new publication is now fully aligned with Val IT 2.0. It provides ‘how to do it’ tips, maturity models, examples and references to other materials for using and implementing the business case processes as powerful operational tools.

Note that although this publication is focused on business cases for IT-enabled investments, its content is applicable to all types of investment in business change. It is applicable and scalable to all enterprises, regardless of industry sector or size, and their status as public or private, for profit or not for profit. Understanding the relevance of business cases is of primary importance to all management levels across both the business and IT parts of the enterprise—from the chief executive officer (CEO) and the C-suite to those directly involved in and responsible for the selection, procurement, development, implementation, deployment and benefits realization processes.

This publication provides business and IT executives, organizational leaders, business sponsors and program managers with an easy-to-follow guide on getting from ‘why’ through ‘what’ to ‘how’ in creating, maintaining and using the business case as an operational tool. It enables them to understand what information they need to identify, gather and analyze to assess the viability of their proposed investments. This information covers the process during initial selection, implementation and ongoing operation of assets from the investment and discusses keeping the business case up to date.