Lower quality inputs (data) when sourced from a role must be an indicator of the persons performance.
a) back-end transformations violate the accounting controls and introduce failures in procedural and segregation of duty controls (corruption)
âb) Often pushed to Data Governance or Data Quality
Lower quality inputs (data) when sourced from a function must be an indicator of the sponsored development project which introduces various forms of transformation (back-end).
Zip code errors-pricing, tax, shipping, and the waste introduced by null or erroneous values
a) fuzzy logic - forcing a manual restart or "man in the middle" who has no authority but sponsors a requirement in offline (legacy) in house developed tools.
ii) Decimal format errors - force manual intervention in financial transactions - system of record bypassed through database to database manipulation.
On back-end and often mass delete of the transactions (destroys evidence in hadoop as the appliance has no fine grain access)
- Sarbanes Oxley 2002 Act - Key Control(s) Design and Segregation of Duties - in effective design
- ISO standards relative to audit worthy records management and change
- General Accepted Accounting Practices
- Financial Audit and Brand or Reputation Risk
b) Unauthorized persons "who are restricted in the system of record" bypass the application and all key controls are ineffective.