Governance Risk Control Architecture (GRCA): An Executable Governance System Model for Decision-Driven Risk Intelligence and Lifecycle-Based Control Systems

This working paper introduces the Enterprise Governance Intelligence Architecture (EGIA), a conceptual framework addressing the structural separation of Key Performance Indicators (KPIs), Key Risk Indicators (KRIs), and Key Control Indicators (KCIs) in enterprise governance reporting. Rather than treating these as three independent measurement tracks, EGIA defines an integration logic in which performance, risk exposure, and control effectiveness are read as interdependent expressions of a single governance state, positioned against COSO ERM (2017), ISO 31000:2018, and the OECD Principles of Corporate Governance. The paper identifies spurious correlation as the principal methodological risk of any such integration and proposes procedural safeguards to control it. EGIA is presented as a conceptual proposal requiring empirical pilot testing and independent validation, not a confirmed methodology.