Analyze IR• Understand the need and use of IR4. Synthesize the findings, map the strengths and weaknesses of IR to the organization's objectives • Structure and organize the conclusions developed in the Buchanan and Gibb analysis Subsequently, in 1998, S. Buchanan and F. Gibb examined an approach contrasting, top to bottom, to run an AI. Their model was designed for use in a variety of environments; they described it as the “Universal Model”. It consists of the following five phases:1. Promote [Promotion is not implemented in other methodologies, but is very useful]• Promote the AI ​​through surveys, discussions and letters to ensure full organizational cooperation 2. Identify [This phase incorporates a broader view of the company and its operations/objectives]• Examine and determine the organization's objectives/missions, cultures, information flows and environment (using PESTLE)3. Analyze• Assess potential issues/problems/defects and report findings along with recommendations4. Account• Use OBS (Output Based Specification) and ABC (Activity Based Costing) to account for the cost of IR5. Synthesize• Produce a final audit report, incorporating all previously identified and analyzed aspects of the