[Verse 1] In the boardroom where decisions are made Management sets the course, but who makes sure it's played? Control activities bridge the gap between intent and action Making sure directives flow without distraction From the CEO's vision to the ground floor team We need systems in place to fulfill every dream [Chorus] Authorization, segregation, reconciliation too A-S-R, that's what controls do Check the power, split the duties, match it all up right Control activities keep us flying straight and tight Authorization, segregation, reconciliation true A-S-R will see us through [Verse 2] Authorization means the right person says yes Who can sign the checks and who can make requests? Dollar limits set, approval chains defined No rogue transactions slipping through the lines From purchase orders to the final wire transfer Proper authorization makes the process safer [Chorus] Authorization, segregation, reconciliation too A-S-R, that's what controls do Check the power, split the duties, match it all up right Control activities keep us flying straight and tight Authorization, segregation, reconciliation true A-S-R will see us through [Verse 3] Segregation means we split the workflow clean One person records what another's hands have seen The cashier can't also balance out the till The buyer can't approve their own payment bill When duties are divided, fraud becomes much harder Independence in the process makes us smarter [Bridge] Reconciliation brings it all together Bank statements matched with books, fair or stormy weather Every penny counted, every difference tracked What should be equals what we have, that's a fact Monthly, daily, hourly checks to make it right Keeping all our numbers clean and bright [Chorus] Authorization, segregation, reconciliation too A-S-R, that's what controls do Check the power, split the duties, match it all up right Control activities keep us flying straight and tight Authorization, segregation, reconciliation true A-S-R will see us through [Outro] From policies written to procedures in motion Control activities fuel our smooth devotion Management directives carried out with care A-S-R, controls are everywhere
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