One aspect of my organization’s “Is” and “Should” map (e.g., current state and future state):
Is: We are not doing the best job of documentation management, specific to the financials in our asset management system. Specifically, we receive quotes from a particular vendor with one line item (per the IT resources) and it isn’t broken down into software, hardware, and services.
Should: We should request, and enforce itemized quotes for better tracking, and set best practices for documentation management and data entry that are enforced and periodically audited to ensure accuracy.