| Governance cost taxonomy | Definitions for people, process, technology, supplier, assurance, change, failure, and shared costs | Consistent budgeting and comparison | Chart of accounts, cost centres, service definitions |
| Current-state cost baseline | Estimated or evidenced cost by function, domain, activity, platform, supplier, and cost type | Spend visibility and ownership | Budgets, invoices, contracts, workforce and activity data |
| Activity and capacity map | Roles, workload, recurring tasks, committees, hand-offs, bottlenecks, and duplicated activity | Resource and process redesign | Role profiles, calendars, tickets, interviews, process maps |
| Technology and supplier review | Licence use, overlapping capability, support effort, integration, vendor dependence, and renewal considerations | Renewal, consolidation, sourcing, and platform decisions | Contracts, licence data, architecture, usage reports |
| Control-value map | Governance activities linked to risks, obligations, controls, outcomes, and evidence requirements | Prioritisation and defensibility | Policies, control library, risk register, audit findings |
| Cost and value findings | Gaps, duplication, underinvestment, low utilisation, concentration risk, and measurement limitations | Executive review and challenge | Validated evidence and stakeholder feedback |
| Operating-model options | Alternative delivery models, retained responsibilities, cost implications, dependencies, and trade-offs | Target model selection | Strategy, risk appetite, sourcing and workforce constraints |
| Prioritised action roadmap | Immediate actions, structural changes, tool decisions, measurement improvements, owners, and decision gates | Mobilisation and investment approval | Budget windows, delivery capacity, governance sponsorship |