ABSTRACT
A relational view of an otherwise individually drawn construct is applicable more so than ever in the age of open application programming interfaces (APIs) and cloud computing compared to an previous time of monolithic customer-hosted on-premise software. In fact, there are grumblings from business functions that the age-old enterprise resource planning (ERP) engine associated with legacy and on-premise software often foregrounds accounting and financial reporting at the expense of other more pressing operational needs. Much like the software controlling fish feed at expected intervals, the billing schedule doesn't validate whether goods or services have been rendered. Even if service organization controls (SOC) reports were readily proffered by vendor software providers, we almost always note an important section on compensating controls that emphasizes the obligations and responsibilities of the client organization, such as controls on access administration and requisite reviews. Client personnel are almost confounded when dealing with inaccuracies in complex software computations, such as over tax or sales commission.
