The BA should investigate the business process to uncover inefficiencies and failing control points first. This is because the problem statement given by the finance manager indicates that there are issues with the current process that need to be resolved before replacing the system. The BA should analyze the current state of the process, identify the root causes of the problems, and recommend improvements that can address them. The other options are not relevant at this stage of the project. Reference: BABOK Guide, section 5.1: Plan Business Analysis Approach CCBA Practice Test, question 98