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AuditRes Technology Spend · Decision guide

Software savings counterfactual and baseline design

A savings baseline should state what spending would otherwise have occurred and which assumptions make that comparison reasonable.

Records needed for this question

Historic invoices, contractual future rates and approved business changes.

How to investigate

Document the counterfactual before comparing later costs and isolate unrelated demand changes.

An illustrative review decision

Write down the comparison period and expected contractual rate before measuring an outcome. Otherwise a seasonal reduction in demand may be incorrectly attributed to a licensing action taken at the same time.

What can lead to the wrong conclusion?

A drop in spend caused by lower business activity is not necessarily attributable to a review action.

The result to retain

A baseline with stated assumptions and review ownership.

Apply the review in context

Technology Spend currently provides an evidence-first demo workspace with synthetic demonstration records. Production sources, tenant integrations and external actions remain disabled until explicitly connected and validated. Keep identified, reviewed, approved, implemented and confirmed savings distinct. Capability overlap is a review signal, not an automatic removal recommendation. Production evidence must remain separate from synthetic/demo records.

This guide describes a human review method, not a claim that every scenario is automatically detected or executed. Explore AuditRes Technology Spend.