Sarbanes Oxley Act of 2002 requires two types of users in any accounting system or financial transactions must prove they have a management user group and a transactional user group.  Within each type an IT sub group may support the transactions or the management with a minimum of four groups in the generic or management of any legal entities cybernetics viable system model would incorporate the "IDENTITY" part of executive.  Audit and Security of the sources offers the validity and integrity to an organization. 

General Accounting Accepted Practices are required in all business management and either GAAP or Non-GAAP segmentation must be reported in the income statement reporting to the Security Exchange Commission (SEC).  Any legal entity doing business with a US legal entity must report their income statement to the SEC. 

Backend changes to the components or sub-systems in the Executive phase of a viable system model are a failure in audit and security.  All transactions with a financial impact must prove the role with date and time stamps on each transaction with each summarized into the chart of accounts for consolidated financial reporting.