问答题 4 The Institute of Independent Analysts (IIA), an examining body, is considering replacing its conventional assessment process with computer-based assessment which produces instant results to the candidate. A business case has been developed for the computer-based assessment project. Figure 1, extracted from the business case, shows the financial appraisal of the project. It uses a discount rate of 8%. The NPV of the project is $10,925.

问答题 (a) Critically evaluate the financial case (cost/benefit) of the computer-based assessment project. (15 marks)

问答题 (b) Benefit owners, benefits maps and benefits realisation are important concepts in benefits management process. Explain each of these concepts and their potential application to the computer-based assessment project.(10 marks)