Network infrastructure and accounting software sit at different layers of business operations. Infrastructure carries signals, frames, and packets through media, switches, routers, addressing, naming, and access controls. Accounting software gives economic events financial meaning through mappings, journals, ledgers, reconciliations, period controls, and reports.
Their relationship is dependency, not substitution. Network evidence proves a path and its behavior for defined endpoints and times. Accounting evidence proves that authorized transactions were classified, posted, balanced, reconciled, and reported correctly. A successful test at one layer does not validate the other. This distinction also determines how economic source record and financial disclosure should be evidenced and reconciled.