Stephen Covey teaches a concept he calls 'begin with the end in mind'. In short, this means the best way to determine how to get somewhere is first to determine where you're going. For HIPAA, this means identifying what specific implementation requirements you're trying to achieve and referencing the specific regulation text related to each implementation task. By referring to the source HIPAA legislation, you'll provide additional strength to justify your implementation plan. The next chapter of this book can provide a useful guideline for defining your specific implementation requirements.