Marks & Spencer, a huge retailer in the United Kingdom with sales of more than 9 billion, was troubled by its paper bureaucracy. Looked at in isolation, each document seemed reasonable, but overall a researcher reported that there was substantial effort in each department to verify the information. Basically, the effort seemed out of proportion to any value received, and, eventually, the company simplified or eliminated many of the documents. Requirement 1. Describe the rationale that should govern systems design. How should a company such as Marks & Spencer decide what documents it needs and which can be eliminated? The rationale that should underlie systems design is the cost-benefit balance The aim is for the improvement internal controls management by exception. product life cycle value chain