An alternatives-led CIO is actively involved in the executive boards decision-making process, and develops plans based on a clear understanding of fundamental business objectives. A value-driven IT organization generates options on how IT can best deliver optimum business value. The UK Auto Association was able to monitor business performance over time, evaluate the contribution of the IT system, and assess whether the benefit was commensurate with the IT investment. The process of transformation can be broken down into four stages into four steps: Define the strategic context within which IT operates, what is ITs role within the business.”]