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)

​b) 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.