[Verse 1] In every organization there's a vital flow Information moving where it needs to go From the front line workers to the boardroom chair Data has to travel with precision and care Systems capture every transaction we make Financial records that we cannot fake Identifying what matters most To keep our controls from coast to coast [Chorus] I-D-C, that's the key Identify, capture, communicate free Relevant data flowing through Supporting all the choices that we do I-D-C, can't you see Information systems set us free Internal controls and decisions right When data flows both day and night [Verse 2] Relevance is crucial, not just any fact Materiality guides what data we attract Timely information helps us make the call Accuracy and completeness above all Capturing the essence of each business event Recording every dollar that comes and went From source documents to the final report Every step designed to give support [Chorus] I-D-C, that's the key Identify, capture, communicate free Relevant data flowing through Supporting all the choices that we do I-D-C, can't you see Information systems set us free Internal controls and decisions right When data flows both day and night [Bridge] Communication channels must be clear Up and down and sideways, far and near Management needs data to assess and plan While auditors trace each transaction's span Real-time dashboards and monthly reports Exception listings of every sort The right information at the right time Makes our control environment shine [Verse 3] Decision-making depends on what we know Quality information helps our business grow Risk assessment needs reliable input While monitoring shows what we should not cut Technology enables but humans still decide Which data points should be our guide From operational to strategic view Information systems see us through [Chorus] I-D-C, that's the key Identify, capture, communicate free Relevant data flowing through Supporting all the choices that we do I-D-C, can't you see Information systems set us free Internal controls and decisions right When data flows both day and night [Outro] So remember when you're building controls so strong Information systems help you get along I-D-C will light the way For CPA success every day
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