2026-06-12 · 8 min
In many transactions, the technology review arrives late, runs briefly and produces a list of observations rather than a quantified position. The consequence is predictable: post-close investment requirements appear in the first budget cycle, and the value case absorbs them.
Effective technology diligence answers commercial questions. What must be spent in the first twenty-four months simply to maintain the current service level? Which parts of the architecture constrain the growth assumed in the model? How dependent is the business on individuals rather than documented systems? What would a serious security incident cost operationally, not theoretically?
Cyber exposure deserves separate treatment. Identity architecture, third-party access and unmanaged legacy estates are consistently the areas where remediation cost is underestimated.
The output should be usable at investment committee level: a small number of quantified risks, an investment envelope, and a clear statement of what the acquirer is actually buying.
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