For example, all of us can relate to how we moved, in financial record-keeping, from paper processes to our present reconceptualized approach. First, we duplicated the by-hand processes and forms into a digital format, including all the checking and rechecking by people. Only when we had convinced ourselves that a digital world was possible, that it was reliable, and that the output was valid did we rethink the process of what needed to be done and for what purpose. Only then did we redesign the approval process, for instance, to include human checking only when required by best practice under audit standards. At that point, true reconceptualization (reengineering, disruption) occurred.