@pt_ickle
I watched the video you've referenced, but the accounting data we were required to review against the annual reports was historic data and, by being so, the data was a finite set of data which either could be traced to original receipts and verified, or could be reviewed and found inaccurate. I'm not a mathematician, but the video seems to be talking about the unknown and unknowable rather than the recorded transactions within a set timeframe, inclusive of numbers such as monetary units. Oh, Bertrand Russell did write some good stuff. I like his writing style.

@drwhax Computer vulnerabilities, alright that's fair. When I took the Computerized Accounting class in 1985, students were told the business should continue the manual accounting methods concurrent with the new processes for two years, or more, because certain daily functions could look alright while other annual functions might not be obvious until after the annual reports are printed and reviewed. That was how us old people were taught about computers, they said the data needed to be confirmed as accurate before we could trust it.

@drwhax
I'm glad you've invited discussions on this, because my immediate thoughts and questions diverge from the discussion I'm primarily seeing here. When you mention vulnerabilities, yes you mention they exist in code as well as in projects. When I think of vulnerabilities, I think of the method I am using to make and maintain a record of something or else to achieve a goal or state of physical safety. For example, if my household accounting spreadsheets and forecasts are handwritten then the vulnerability is risk of loss if the dog eats them, but risk is mitigated when I keep an offline digital file. When a family member starts a small business, I ask the questions learnt in my accounting and auditing classes because I believe the risks involved include thinking about how to prevent losses of whatever is important. I only had a couple of BASIC programming classes in 1984, but it seemed to me that in those days the instructor felt we should understand the process so that we could consider risks. I now wonder if the machine-assisted searching allows you to consider the assorted practical situations of each business whose vulnerabilities are being sought.

@sundogplanets
the answer comes to mind as, no. There is not likely to be a simple answer to the question of who insures. If the business is entirely owned and operated and conducted within one area then one insurance company might insure it, or one insurance might insure some of it and might farm out insurance coverage to commercial insurers for catastrophic loss coverage, or not. Expand the question to a business which is conducted outside of a single region of insurance coverage and then you can add optional headache of corporate legal team looking for liability loopholes in wording of insurance policy coverage, wording of international exemptions and laws, wording of space treaties, and any past precedent of proving strict liability and shared liability. Oh, and from what I was told many decades ago, the name of an insured is treated by the insurance company just like a trade secret. You can ask, maybe they would brag, but it's not a simple answer and there are places where it is legal to be self-insured and there is the possibility that some shady business would consider bankruptcy cheaper than insurance and stupidly think the corporate veil would save corporate officers from severally and collectively being liable.