[Verse 1]
You built your controls with the best of intentions
Security measures and risk prevention
But time is a thief that works in the shadows
Weakening defenses as the months roll by
What once was strong starts to decay
Without watchful eyes along the way
[Chorus]
Monitor ongoing, test every year
Keep your controls crystal clear
Don't let them fade, don't let them fall
Active watching protects us all
Monitor ongoing, test every year
Management's duty must be sincere
[Verse 2]
Management owns the daily observation
Checking effectiveness across the organization
Are procedures followed, are systems secure
Does reality match what policies ensure
Ongoing vigilance is the key
To maintain control integrity
[Chorus]
Monitor ongoing, test every year
Keep your controls crystal clear
Don't let them fade, don't let them fall
Active watching protects us all
Monitor ongoing, test every year
Management's duty must be sincere
[Bridge]
But management's view might miss the flaws
That's why we need objective laws
Internal audit takes the stage
Independent testing, turn the page
At least annually they review
With fresh perspective, seeing through
[Verse 3]
Two different roles with one shared goal
Keeping controls under control
Management watches day by day
Internal audit shows the way
Together they form the perfect pair
Ensuring controls beyond compare
[Chorus]
Monitor ongoing, test every year
Keep your controls crystal clear
Don't let them fade, don't let them fall
Active watching protects us all
Monitor ongoing, test every year
This dual approach we must revere
[Outro]
Without monitoring, controls will break
Annual testing, for safety's sake
Two-pronged defense against control decay
Protecting your organization every day