For the past several years, Kent Corporation had achieved remarkable success in winning R&Dcontracts. The customers were pleased with the analytical capabilities of the R&D staff at KentCorporation. Theoretical and experimental results were usually within 95 percent agreement. Butmany customers still felt that 95 percent was too low. They wanted 98–99 percent. In 1989, Kentupdated their computer facility by purchasing a large computer. The increased performance withthe new computer encouraged the R&D group to attempt to convert from two-dimensional to three-dimensional solutions to their theoretical problems.Almost everyone except the director of R&D thought that this would give better comparisonbetween experimental and theoretical data. Kent Corporation had tried to develop the computerprogram for three dimensional solutions with their own internal R&D programs, but the cost wastoo great.Finally, after a year of writing proposals, Kent Corporation convinced the federal government tosponsor the project. The project was estimated at $750,000, to begin January 2, 1991, and to becompleted by December 20, 1991. Dan McCord was selected as project manager. Dan had workedwith the EDP department on other projects and knew the people and the man-hour standards. KentCorporation was big enough to support 100 simultaneous projects. With so many projects inexistence at one time, continual reshuffling of resources was necessary.The corporation directors met every Monday morning to establish project priorities. Priorities werenot enforced unless project and functional managers could not agree on the allocation anddistribution of resources. Because of the R&D director’s persistence, the computer project wasgiven a low priority. This posed a problem for Dan McCord. The computer department managerrefused to staff the project with his best people. As a result, Dan had severe skepticism about thesuccess of the project. In July, two other project managers held a meeting with Dan to discuss theavailability of the new computer model. “We have two proposals that we’re favored to win,providing that we can state in our proposal that we have this new computer model available foruse,” remarked one of the project managers. “We have a low priority and, even if we finish the jobon time, I’m not sure of the quality of work because of the people we have assigned,” said Dan.“How do you propose we improve our position?” asked a project manager. “Let’s try to get in tosee the director of R&D,” asserted Dan. “And what are we going to say in our defense?” askedone of the project managers.You now have been contracted as a strategic management consultant to conduct an audit of thisinstitution. Propose an audit tool that you are going to use to analyze this case and carry out acomprehensive analysis using the proposed tool