[Verse 1] Sarah's desk holds invoices waiting, purchase orders stack up high Without proper authorization, payments sail through like birds that fly But the CFO says "hold up now," three signatures we need to see One to start and one to check, and one more for the final spree Every dollar has its guardian, every transaction needs its key [Chorus] A-R-S, that's how we do it right Authorization, Reconciliation, Segregation of duties tight A-R-S, controls that never sleep Check and balance, cross and match, financial promises we keep A-R-S, the trinity of trust When management sets the rules, these controls are absolute must [Verse 2] Jenny cuts the checks on Monday, but she cannot sign her name Tommy signs but never writes them, that's the segregation game Same hands can't do both the asking and the giving of the gold Foxes shouldn't guard the henhouse, that's a story ages old Split the power, split the access, let the duties never merge [Chorus] A-R-S, that's how we do it right Authorization, Reconciliation, Segregation of duties tight A-R-S, controls that never sleep Check and balance, cross and match, financial promises we keep A-R-S, the trinity of trust When management sets the rules, these controls are absolute must [Bridge] Bank statement meets the ledger, line by line they have to dance Reconciling every penny, nothing left to circumstance Policies written in the manual, procedures carved in corporate stone Making sure that what was ordered matches what the books have shown [Verse 3] Warehouse keeper counts the widgets, shipping clerk records the send Purchasing approves the vendors, accounting logs it at the end Four different people, four different roles, no single person holds the chain Detective work in every column, following the paper train [Chorus] A-R-S, that's how we do it right Authorization, Reconciliation, Segregation of duties tight A-R-S, controls that never sleep Check and balance, cross and match, financial promises we keep A-R-S, the trinity of trust When management sets the rules, these controls are absolute must [Outro] Every policy has purpose, every procedure tells the tale Of directors giving orders that these controls will never fail A-R-S protects the kingdom, A-R-S secures the vault
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