Chapter 2 of 5

Why this matters to leadership

Consider a major investment supported by a report showing customer growth. Sales counts recent buyers as customers; Finance counts paying accounts as customers. Both figures may be accurate for their own purposes. Which definition of customer supported the investment, why was it appropriate, and who authorized its use?

When a consequential decision is questioned by the board, an auditor, a regulator, or another reviewer, management needs more than a plausible result or a sign-off. It needs to demonstrate what information was available, which checks were completed, what limitations existed, and who had authority when the organization acted. Records assembled afterward may explain what occurred; they cannot retroactively create checks or approvals that never existed.

Back to document overview

DACS Strategic Insights

Direct, zero-fluff updates on DACS controls, defensibility practices, and framework releases.

By subscribing, you’re asking DataVaultAlliance to send you DACS controls, defensibility practices, and framework releases. You can unsubscribe at any time. See our Privacy Policy. This site is protected by reCAPTCHA and the Google Privacy Policy
and Terms of Service apply.

Access This DACS Document

Verify your email to access the document. No account or password is required. You may need to verify again if you change devices, use private browsing, or clear your cookies.

We will use your email to provide access to the requested document. Marketing communications are optional.