The same can be said of many, if not all, businesses. Taking this a little further let us consider how well your finance function has kept pace with the evolution of the rest of the business. You need to ask yourself: Is it still structured as it was a few years ago? Is it producing the same information in the same was as it used to do? Is that information still relevant to today’s and tomorrow’s needs? Does the finance function add value to the business, through the provision of timely, accurate and above all relevant information, or simply record what has happened? Does the finance function process data in the same way as it used to do? Has the evolution of the processes kept pace with the evolution of the business and volumes of data? Is this a well-oiled and fine-tuned part of the business or struggling from lack of maintenance and simply running fast on a ‘treadmill’?