Configuring Internal Controls for Software As a Service: Between Fragility and Forgiveness

463 Pages·2019·7.416 MB·English

by  Ee, Chong

Configuring Internal
Controls for Software as a
Service
K24203_TitlePage.indd 1 06/27/18 11:06:59 PM

Configuring Internal
Controls for Software
as a Service
Between Fragility and Forgiveness
Chong Ee
K24203_TitlePage.indd 2 06/27/18 11:06:32 PM
The opinions expressed in this book are the author’s own and do not necessarily represent the views of
past, current, or future employers.
CRC Press
Taylor & Francis Group
6000 Broken Sound Parkway NW, Suite 300
Boca Raton, FL 33487-2742
© 2019 by Taylor & Francis Group, LLC
CRC Press is an imprint of Taylor & Francis Group, an Informa business
No claim to original U.S. Government works
Printed on acid-free paper
International Standard Book Number-13: 978-1-4822-5978-0 (Hardback)
This book contains information obtained from authentic and highly regarded sources. Reasonable efforts
have been made to publish reliable data and information, but the author and publisher cannot assume
responsibility for the validity of all materials or the consequences of their use. The authors and publishers
have attempted to trace the copyright holders of all material reproduced in this publication and apologize
to copyright holders if permission to publish in this form has not been obtained. If any copyright material
has not been acknowledged please write and let us know so we may rectify in any future reprint.
Except as permitted under U.S. Copyright Law, no part of this book may be reprinted, reproduced, trans-
mitted, or utilized in any form by any electronic, mechanical, or other means, now known or hereafter
invented, including photocopying, microfilming, and recording, or in any information storage or retrieval
system, without written permission from the publishers.
For permission to photocopy or use material electronically from this work, please access www.copyright.
com (http://www.copyright.com/) or contact the Copyright Clearance Center, Inc. (CCC), 222 Rosewood
Drive, Danvers, MA 01923, 978-750-8400. CCC is a not-for-profit organization that provides licenses and
registration for a variety of users. For organizations that have been granted a photocopy license by the
CCC, a separate system of payment has been arranged.
Trademark Notice: Product or corporate names may be trademarks or registered trademarks, and are
used only for identification and explanation without intent to infringe.
Visit the Taylor & Francis Web site at
http://www.taylorandfrancis.com
and the CRC Press Web site at
http://www.crcpress.com
The opinions expressed in this book are the author’s own and do not necessarily represent the views of
past, current, or future employers.
For my mother.
CRC Press
Taylor & Francis Group
6000 Broken Sound Parkway NW, Suite 300
Boca Raton, FL 33487-2742
© 2019 by Taylor & Francis Group, LLC
CRC Press is an imprint of Taylor & Francis Group, an Informa business
No claim to original U.S. Government works
Printed on acid-free paper
International Standard Book Number-13: 978-1-4822-5978-0 (Hardback)
This book contains information obtained from authentic and highly regarded sources. Reasonable efforts
have been made to publish reliable data and information, but the author and publisher cannot assume
responsibility for the validity of all materials or the consequences of their use. The authors and publishers
have attempted to trace the copyright holders of all material reproduced in this publication and apologize
to copyright holders if permission to publish in this form has not been obtained. If any copyright material
has not been acknowledged please write and let us know so we may rectify in any future reprint.
Except as permitted under U.S. Copyright Law, no part of this book may be reprinted, reproduced, trans-
mitted, or utilized in any form by any electronic, mechanical, or other means, now known or hereafter
invented, including photocopying, microfilming, and recording, or in any information storage or retrieval
system, without written permission from the publishers.
For permission to photocopy or use material electronically from this work, please access www.copyright.
com (http://www.copyright.com/) or contact the Copyright Clearance Center, Inc. (CCC), 222 Rosewood
Drive, Danvers, MA 01923, 978-750-8400. CCC is a not-for-profit organization that provides licenses and
registration for a variety of users. For organizations that have been granted a photocopy license by the
CCC, a separate system of payment has been arranged.
Trademark Notice: Product or corporate names may be trademarks or registered trademarks, and are
used only for identification and explanation without intent to infringe.
Visit the Taylor & Francis Web site at
http://www.taylorandfrancis.com
and the CRC Press Web site at
http://www.crcpress.com

Contents
Author .................................................................................................................ix
Prologue: An Introduction ................................................................................xi
1 Singularized Plurality ............................................................................1
2 Present Absence ....................................................................................35
3 Universal Particulars ............................................................................73
4 Beginning Ending ..............................................................................109
5 Manual Automatons ...........................................................................155
6 Control Chaos ....................................................................................189
7 Uninvited Guests ................................................................................229
8 Known Unknowns .............................................................................261
9 Lost and Found ..................................................................................297
10 Other Selves ........................................................................................337
11 Transfigured Relations .......................................................................383
Epilogue: Three Acts ...................................................................................425
Index ...........................................................................................................439
vii

Author
Dedicated, driven, passionate, and someone you can approach with any idea from
left-field to make it a reality are some of the words clients have for Chong Ee.
A former Big Four consultant and auditor, Chong brings over 19 years of industry
experience in financial systems, cloud computing, and regulatory compliance
from working with startups to large companies. More recently, he assisted with
public company readiness efforts at Trulia, Twilio, and Okta in San Francisco.
Chong is a director of financial business systems and teaches a graduate class
on accounting information systems in his spare time. A graduate from Carnegie
Mellon University, Chong holds active NetSuite consultant and administrator
certifications from NetSuite-Oracle as well as audit and governance certifications
from the Information Systems Audit and Control Association (ISACA). In 2010, he
received the Michael Cangemi Best Article/Book award from ISACA.
ix