The raccoon does not care which house feeds it. It appears in blue when blue controls the pantry. It appears in red when red controls the waste bin. It attends labor functions in purple. It speaks fluent nonprofit. It knows several legislators by first name. Its ideology is access. Its governing philosophy is that whoever requests the receipt is the real threat to institutional stability.

The donkey and elephant may spend all year accusing one another of sheltering raccoons.

The more important question is why both keep leaving the darn window open when it’s dark out.

Drawing on internal-control practice and standards-oriented references including NIST AI RMF / NIST AI 600-1, ISO/IEC 42001, OWASP LLM and GenAI risk guidance, W3C PROV, W3C Trace Context, NIST SSDF, NIST Privacy Framework, NIST log-management guidance, NIST security and privacy controls, COSO internal-control concepts, and ICMJE authorship guidance, the paper proposes a control taxonomy for AI data events.