[Verse 1]
Yesterday your firewall was fortress-strong and keen
Today it's full of gaps you've never seen
Controls decay like rust on metal gates
Without your watchful eye, security deflates
That policy you wrote with such precision
Needs constant care, not one-time decision
[Chorus]
Monitor ongoing, test annually
Two-tier vigilance, management's key
Operating effectiveness won't maintain itself
Internal audit pulls truth from the shelf
Degradation's creeping while you're not watching
Monitor ongoing, test annually
[Verse 2]
Management observes the daily dance
Controls performing their protective stance
But observation's just the first defense
Formal testing brings the evidence
Audit function stands apart, detached
Independence keeps the process unmatched
[Chorus]
Monitor ongoing, test annually
Two-tier vigilance, management's key
Operating effectiveness won't maintain itself
Internal audit pulls truth from the shelf
Degradation's creeping while you're not watching
Monitor ongoing, test annually
[Bridge]
Time erodes what seemed so permanent
Gaps appear where strength was evident
Dual approach keeps systems clean
Ongoing watch plus annual scene
[Verse 3]
Shall monitor - not maybe, not when convenient
Operating effectiveness needs consistent treatment
Audit testing once per year, minimum standard
Independence makes the verification candid
[Chorus]
Monitor ongoing, test annually
Two-tier vigilance, management's key
Operating effectiveness won't maintain itself
Internal audit pulls truth from the shelf
Degradation's creeping while you're not watching
Monitor ongoing, test annually
[Outro]
Controls degrade without your careful eye
Two-tier watching keeps your defenses high