Entitlement reviews fail when owners are missing
Periodic access reviews collapse into checkbox theatre when roles have no owners — how finance platforms fix the map first.
An entitlement review without owners is a spreadsheet that nobody can challenge. Reviewers rubber-stamp grants because they cannot tell which product line still needs the role, or who would absorb risk if it were removed.
Mapping comes first. We list roles, the platforms they touch, and a single accountable owner per role family. Only then does sampling make sense: reviewers attest against reality, exceptions get logged, and follow-up tickets have somewhere to land.
Finance platforms that skip the map tend to rediscover the same dormant contractor roles every quarter. Closing that loop is quieter work than another tool purchase — and it shows up cleanly in the next audit pack.