This step/documentation we used during starting phase of any project.
AS IS process - In other words current process, how our current business process works - we need to define here.
TO BE process - Expected process - how our business would be work after implementation of project those step we need to describe here.
This document format vary as per company standard, check with validation department in your company they should have if they have implemented it.
Hope this helps you. - Thanks!!!
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