When something goes wrong, everyone looks for a scapegoat. IT is no different, though the issue of accounting for the failure becomes much more muddled. Unlike other industries or business relationships, IT is intimately involved in business operations, making it a valuable asset and the easiest to blame. So how can the CIO balance the (sometimes) unrealistic demands of business while also being able to identify who is responsible for mistakes? Too many executives expect technology magically to solve business problems, an almost delusional misconception that leads to unhealthy risk. Dr. Paul Kedrosky, a well-known investor and economics writer, explains why: “Software is super malleable and appears to create infinite productivity,” he says, “which creates a nearly perfect trap for senior executives.” This “trap” captures plenty, and results in fingers pointed between IT and the business. As Michael Krigsman writes, companies like MedSynergies and Lawson Software fell into this trap, among others, and found themselves in a lawsuit. More often than not, there are several points of failure with any larger IT failure, and being able to identify how, where, and why those errors occurred can mean a cleaner and more objective post-disaster diagnostic for the business and IT.