The important tool for defining the scope of work and developing the estimates for the endeavor is WBS. WBS stands for Work Breakdown Structure, which is a technique for decomposing the project scope into smaller and more manageable components, such as deliverables, activities, and tasks12. WBS helps to define the scope of work clearly and completely, and to estimate the time, cost, and resources required for each component. The other options are not tools for defining the scope of work and developing the estimates, but rather factors or outputs that influence or result from the business analysis work, such as organizational process asset (A), which is a term that refers to the policies, procedures, standards, guidelines, templates, and tools that are used by the organization to conduct business analysis work3, project management plan ©, which is a document that describes the approach, scope, schedule, budget, quality, and stakeholders of the project4, or Pareto chart (D), which is a graphical representation of the frequency and impact of different types of problems or issues5. References: Business Analysis Expert Certification, CCBA® | IIBA®, Certification of Capability in Business Analysis™ (CCBA®), Business Analysis Certification Competencies, CCBA® | IIBA®, The Ultimate Guide to Business Capability Analysis, CBAP / CCBA Certified Business Analysis Study Guide, 2nd Edition