The Five
Decisions
Every finance process resolves to one of five decisions. The model is exhaustive—no process falls outside it.
Decision Reference
Complete specification for each decision state, including signals, criteria, and risk considerations.
Strategic and working.
The process delivers clear value, operates efficiently, and aligns with current business requirements. No intervention is warranted.
Signal Indicators
- Low error rate and consistent throughput
- Measurable value contribution
- Stakeholder confidence in output quality
- No better alternative exists or is needed
Decision Criteria
A process earns Keep status when it cannot be improved without risk of degrading its core function, and when its existence is unambiguously justified by business value.
Application Risk
The risk of Keep is complacency. Signal monitoring must continue—a process that qualifies for Keep today may qualify for Simplify or Automate as conditions change.
Remove unnecessary complexity.
The process delivers value but carries accumulated complexity—unnecessary steps, redundant approvals, or legacy logic that serves no current purpose.
Signal Indicators
- High exception rates relative to throughput
- Process steps that cannot be explained by current business logic
- Multiple handoffs that add delay but not value
- Stakeholder frustration with process friction
Decision Criteria
Simplify when complexity is the problem, not the process itself. The core function is sound; the execution architecture is not.
Application Risk
Simplification without signal validation risks removing controls or steps that serve non-obvious functions. Each removal requires evidence.
Reduce manual effort.
The process logic is stable, well-defined, and rule-based. Human execution adds cost and error risk without adding judgment value.
Signal Indicators
- High volume with low variability
- Manual steps that follow deterministic rules
- Technology capability confirmed (API, RPA, AI)
- Cost-per-unit significantly above automated equivalent
Decision Criteria
Automate only when the process logic is stable. Automating an unstable or poorly-designed process embeds the problem at machine speed.
Application Risk
Premature automation of complex or exception-heavy processes creates brittle systems. Simplify first, then automate.
Remove what no longer adds value.
The process exists for historical reasons that no longer apply. Its removal would not impair any business outcome.
Signal Indicators
- No identifiable stakeholder uses the output
- Output duplicates information available elsewhere
- Process exists due to a system constraint that no longer applies
- Cost of operation exceeds any measurable benefit
Decision Criteria
Eliminate requires evidence that removal is safe. The burden of proof is on continuation, not elimination—if value cannot be demonstrated, the process should not exist.
Application Risk
Elimination is the highest-stakes decision. Dependency mapping must be complete before removal. Silent consumers of process output are the primary risk.
Enable new business realities.
A business or technology change creates a requirement that no existing process serves. A new process must be designed and introduced.
Signal Indicators
- New business model or revenue stream with no existing process support
- New technology platform (AI agent, API, digital channel) requires process architecture
- Regulatory change introduces new compliance obligations
- Acquisition or partnership creates new process requirements
Decision Criteria
Introduce when the gap is structural, not operational. The absence of a process is the signal—not the failure of an existing one.
Application Risk
Introduction without design rigor creates processes that will require immediate simplification. New processes must be designed with CIDIFLY from the outset.
Decision Quick Reference
Select a decision to view its diagnostic questions.
Decision
KEEP
The process is strategic and functioning. Preserve without interference.
Diagnostic Questions
- Q1Does the process deliver measurable value that stakeholders can articulate?
- Q2Is the process operating within acceptable performance thresholds?
- Q3Would removing this process impair a business outcome?
Apply the Model
Test a real process
The Process Tester walks through CIDIFLY validation and returns a decision recommendation for any finance process.