Why Locking Master Measures Doesn’t Actually Protect Revenue!!

If revenue can still be rewritten in reports, your governance isn’t protecting anything.

Author

Glenda Carnate
January 23, 2026

Read time: 2.5 minutes

The master measurements are recorded, organized and consolidated. The definition of revenue is established and has received approval. Governance is completed and adhered to through documentation.

Then comes the report with inline Set Analysis... using filters and putting conditions in the report- just a little reasoning to "fix" the number for that report. Then there's the next report doing the same thing and now we have multiple versions of revenue, all are technically valid and accruing silently.

The Barrier Between Master Measures:

1️⃣ Locking does not ensure compliance
If inline logic is enabled, definitions are going to continue to reverse.
Solution: Prohibit the use of inline Set Analysis on any governed KPI's.

2️⃣ Convenience takes Precedence Over Documentation

Individuals will create different versions of measures in order to expedite identifying them.
Solution: Ensure that using master measures is the simplest and exclusive way to identify measures.

3️⃣ Temporary Logic is Converted into Permanent Logic

Temporary fixes continue to be used indefinitely.
Solution: Require that all report-level KPI logic is reviewed and approved.

4️⃣ Governance is Failing Without Notification

There is no sign of failure, but there is divergence.
Solution: Perform audits of reports to identify any KPI logic that did not use master measures.

5️⃣ Trust is Broken Before Metrics Fail

The act of reconciliation replaces the act of decision-making.
Solution:  Make metrics enforcement be treated like infrastructure (not policy).

💡Key Takeaway: 

There are locked master measures that do not provide a common truth. If revenue reporting can be amended or rewritten, then governance is literally performative, and there is no guarantee that the consistency of reporting is enforced.

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