Global Design Capabilities with outcome to performance and Business Service

Transaction Capabilities

1. Expense Transactions
2. Revenue Transactions

Graphic Design Patterns
Both of the above type(s) rely upon the management capability outputs as the source of information in a systems perspective of these two subjects.

Why systems?
The sole purpose of a customer party or offer intends to generate a transaction that produces revenue for an organization.  
For this reason, you must assume any use of the information subjects has a potential to change or influence the accuracy of financial transactions. 

Level 3 - North or South bound traffic simplifies the performance measures

1. How does this contribute to the business opportunities?  
2. By measuring ERP <inputs> and <outputs>  you eliminate many of the duplicate key controls. 
3. <Publish> workflows consume to validate the action taken by the create management users. 
4. Enables the segregation of duties for SOX 404 create transaction and create management validation.   

If volume metrics (quantified) determine risk;

1. How do you qualify the severity without visual any of the transactions when defects are identified?  
2. Doesn't this become a subjective determination?  

Moving from re-active to pro-active 

We want to eliminate the risk by ensuring the summary views are clean, connected and measured This approach eliminates a significant amount of waste. 

1. If in-accurate; the validity becomes questionable and this can be a significant threat to any organizations brand or the source of failure for the financial integrity questioned by an investor. 
2. If in-accurate; the completeness of the information may be influenced causing the information to report performance measures with bias.  The fox guarding the hen house

Technology solutions
The ability to break the systems components into sub-set information results in incomplete financial statements or requires offline processing that is harder to measure or subject to non-traditional measurement systems.

Process
The point here, if you are not using your 3rd party solutions (software) as designed you have the higher probability of in-efficient business process and over-production or process deviations with greater number of defects. 

People
In any case which forces human touches and/or the expectation rely on the diverse way humans translate a work activity helps to frame the higher defect probability.   This higher defect rate can be significantly reduced using he adjacent possibility concept.

Technology Presentation
The presentation in decision points of every workflow should prescribe the desired response as the default, allowing the user to take an explicit action to deviate.  I use three years of history to supply the option or variance.  Financial stakeholders will be comfortable with known actions as the acceptable variance.  The finally an exception path.

Key take away(s)
These are the primary threat and risk capabilities

1. The only guarantee we have with human decision making; MUST Assume that we increase risk by every decision point. 
1. A system view reduces key control threats.  
2. Close activity introduces the control points.  
1. If you have a high concentration of adjustments; you increase your threats by another human touch at each decision point.  

Copyright 2011 Lisa Marie Martinez