[Verse 1] Enterprise spans horizons wide, strategic vision crystal clean Operational zooms microscope tight, daily battles rarely seen One maps tsunamis years ahead, the other spots the morning rain Board rooms architect the fortress while departments fight each stain [Chorus] HIGH LEVEL MAPS THE BATTLEFIELD GROUND LEVEL FIGHTS THE WAR Strategic shields and tactical yields Both guard what matters more Integration weaves the armor tight Governance holds the core Enterprise and operational sight Two eyes watch every door [Verse 2] CEO scans market earthquakes, CFO counts currency storms While procurement checks supplier hiccups, IT patches platform forms Three lines of defense cascade down from oversight committees First line owns and operates risks, second monitors and sees [Chorus] HIGH LEVEL MAPS THE BATTLEFIELD GROUND LEVEL FIGHTS THE WAR Strategic shields and tactical yields Both guard what matters more Integration weaves the armor tight Governance holds the core Enterprise and operational sight Two eyes watch every door [Bridge] Risk appetite flows from summit peaks To valley floors where workers toil KRIs bubble up from basement leaks While strategy prevents the soil From eroding underneath our plans Dashboard metrics tell the tale Both helicopter and microscope hands Must coordinate or systems fail [Verse 3] COSO framework builds the skeleton, risk committees flesh the bones Internal audit validates the pulse while business owners hold the phones Quarterly reports climb upward bound, daily checks stay close to home One prevents the empire's collapse, one keeps engines in the dome [Final Chorus] HIGH LEVEL MAPS THE BATTLEFIELD GROUND LEVEL FIGHTS THE WAR Strategic shields and tactical yields Both guard what matters more Integration weaves the armor tight Governance holds the core Enterprise and operational sight Two eyes watch every door [Outro] When both perspectives synchronize The fortress stands secure Risk management amplifies What auditors ensure
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