Business process re-engineering is the radical redesign of a business process to achieve significant improvements in performance, quality, cost, or customer satisfaction. Business process re-engineering can introduce new or modified risks to the organization, as well as affectthe existing controls and responses. Therefore, the best way to help ensure risk will be managed properly after a business process has been re-engineered is to reassess the control effectiveness of the process, meaning that the organization should evaluate whether the controls are still adequate, appropriate, and functioning as intended to mitigate the risks. Reassessing the control effectiveness can help to identify any gaps or weaknesses in the control environment, as well as to implement any necessary changes or improvements to the controls. References = Risk and Information Systems Control Study Manual, Chapter 5, Section 5.2.2, p. 229-230