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Evidence note

Software Due Diligence

Practitioner Reference2026Deloitte

What does it cover?

A current professional-services description of software technical diligence and the technical areas assessed in investment and transaction contexts.

Key points

  1. 1Technical diligence can examine product capability, architecture, technology stack, technical debt, R&D organisation, open-source use, hosting, cloud, cybersecurity and scalability.
  2. 2Technical findings are considered in relation to the investment thesis and expected future value creation.
  3. 3Technical diligence is materially broader than aesthetic source-code review.

Why it matters. Lornets interpretation.

The important fundraise question is not how many technical imperfections exist. It is whether material technical constraints undermine claims or growth assumptions that matter to the transaction.

This is the Lornets reading of the source, not a finding of the source itself.

What it does not establish

  1. 1This is practitioner guidance from a professional-services firm, not peer-reviewed empirical research.
  2. 2It does not establish that every investor performs this depth of diligence.
  3. 3It does not establish a causal relationship between a particular technical issue and valuation or fundraising outcome.

Source

Organisation
Deloitte
Evidence type
Practitioner Reference
Published
2026
Status
Current

View the original source

Relevant Lornets framework areas

Framework domains

  • Architecture & Maintainability
  • Security & Access Control
  • Performance & Scalability
  • Delivery & Change Control

Related evidence

Last verified 2026-08-11

2023

Technical Standard

ISO/IEC 25010:2023

The 2023 edition defines a product-quality model using nine quality characteristics.

ISO / IEC

  • Software Quality & Maintainability

2022

Technical Standard

ISO/IEC/IEEE 15026-2:2022 - Assurance Case

Assurance cases provide a structured way of connecting technical claims, arguments, evidence and assumptions.

ISO / IEC / IEEE

  • Software Quality & Maintainability
  • Reliability & Operations
Back to Research & EvidenceRead the Production Assurance Methodology