SOX Compliance Dashboard¶
Sarbanes-Oxley Act
Jurisdiction: United States | Effective: 2002 | Domain: Government
Overview¶
The Sarbanes-Oxley Act (SOX) mandates strict reforms to improve financial disclosures and prevent accounting fraud. Sections 302 and 404 require management assessment of internal controls over financial reporting (ICFR).
Controls¶
SOX-C001: Internal Controls Over Financial Reporting¶
- Requirement: Management assessment of ICFR effectiveness
- Automated: No
- Evidence: ICFR assessment reports, walkthroughs
SOX-C002: Audit Trail Integrity¶
- Requirement: Maintain complete and tamper-proof audit trails
- Automated: Yes
- Evidence: Audit log integrity verification
SOX-C003: Access to Financial Systems¶
- Requirement: Segregation of duties and restricted access
- Automated: Yes
- Evidence: Role assignments, SOD matrix
SOX-C004: Change Management¶
- Requirement: Controlled changes to financial reporting systems
- Automated: Yes
- Evidence: Change request logs, approval records
Compliance Gates¶
| Gate | Control Ref | Requirement | Status |
|---|---|---|---|
| SOX-G001 | SOX-C001 | Annual ICFR assessment completed | |
| SOX-G002 | SOX-C002 | Audit trail integrity verified monthly | |
| SOX-G003 | SOX-C003 | SOD conflicts resolved |
Metrics¶
| Metric | Target | Source | Trend |
|---|---|---|---|
| Control testing coverage | 100% | sox_testing | Improving |
| Audit trail completeness | 100% | audit_system | Stable |
| SOD violation rate | 0% | access_system | Improving |
Recommended Actions¶
- Complete Section 404 management assessment
- Resolve segregation of duties conflicts
- Maintain change management documentation