executive accountability

Modernization efforts often appear successful based on delivery metrics but conceal growing liabilities due to lack of auditable evidence and clear accountability. Scaling and AI amplify these risks by increasing the impact of semantic drift and data integrity issues. Defensibility under audit requires explicit proof obligations and ownership, which are frequently deferred, creating governance gaps. This ambiguity shifts accountability upward, exposing executives to retrospective scrutiny. The absence of a system of record transforms perceived success into a liability when explanations are demanded.