Business Impact Governance (BIG) Reference Simulation: Deterministic Decision Verification vs. Procedural Governance in Critical Cloud Procurement

Document Identifier: BIG-SIM-2026-001 | Version: 1.0 (October 2026) Enterprise governance frameworks (ISO/IEC 27001, ISO 22301, ITIL 4) and regulatory mandates (DORA Regulation (EU) 2022/2554, NIS2 Directive (EU) 2022/2555) establish extensive procedural requirements for information security, business continuity, and operational resilience. However, conventional enterprise governance operates in functional silos: Procurement evaluates pricing and SLAs, Information Security validates compliance certifications, BCM identifies impact tolerances, and Enterprise Architecture models dependencies. This technical report presents a reference simulation comparing conventional procedural governance stacks against the Business Impact Governance (BIG) framework and its core artifact, the Business Impact Package (BIP) decision object. By evaluating a high-criticality enterprise procurement decision—an integration Platform as a Service (iPaaS) supporting core B2B order fulfillment—the paper demonstrates that the procedural stack routinely permits catastrophic latent semantic gaps to pass undetected despite 100% individual silo compliance. In contrast, the BIG deterministic state engine: Identifies fatal cross-functional misalignment (e.g., supplier contractual RTO exceeding business MTPD: S_RTO > B_MTPD). Calculates the Business Impact Integrity Index (BIII). Structurally rejects silent risk acceptance and enforces bounded, accountable executive exceptions. Establishes a tamper-evident decision record supporting management accountability and regulatory assurance under DORA (Articles 5 & 28) and NIS2 (Article 20). Part of the Business Impact Governance (BIG) research and specification series.