Activity data shows a commissioner what happened. It rarely shows why, and almost never produces evidence that survives a contract negotiation. A well-scoped audit does both.
Electronic patient record business cases are approved on benefits and then managed on milestones. The gap between the two is where the value quietly disappears.
Most CIP programmes hit their first-year number and then lose momentum. The reason is rarely a shortage of ideas. It is that year one savings and year two savings are different kinds of work, and most plans only resource the first kind.