Publisher Summary Case-based reasoning (CBR) is an appropriate approach to deal with internal control since experience drawn from specific business case studies is in most instances more valuable than generalized textbook knowledge. At the same time, internal control evaluation is a domain where there is a potential combinatorial explosion because of the existence of many features associated with each case of internal control. ControlSCAPE has shown that CBR is an appropriate approach to business problem solving when the problem domain is unstructured and involves significant amounts of tacit knowledge. The main benefit of ControlSCAPE is the significant benefit to Deloitte & Touche clients. The ControlSCAPE techniques, resulting audit work, and discussions always help the client identify control performance gaps. Workshops with clients can then be organized by holding one or more sessions with the client's staff to generate ideas on control performance opportunities. Part of these sessions can be used to identify the change drivers and business objectives and then help brainstorm with the client on the aspects of the system of control that are strong, and on where it can be improved. Potentials for improvement are always detected. A second benchmark can be done as a follow-up a few months after the first benchmark to see if the ratings improve. Case-based input also allows accountants to relate to typical or atypical cases rather than to hypothetical models.