Skip to content

    01 / SOX IT Compliance

    All Services

    SOX IT Compliance

    Sarbanes-Oxley IT General Controls

    SOX IT compliance addresses the IT General Controls (ITGCs) required under Section 404 of the U.S. Sarbanes-Oxley Act, which mandates management assessment and external auditor attestation of controls over financial reporting. ITGCs span four domains: access to programs and data, program changes, computer operations, and program development, and are evaluated against frameworks such as COSO and COBIT.

    The Sarbanes-Oxley Act (SOX) requires publicly traded companies to maintain effective internal control over financial reporting; service providers are pulled into scope through their customers' audits, typically via SOC 1 reports.

    Our SOX IT compliance practice helps organizations design, implement, and maintain the ITGCs that external auditors evaluate during their SOX 404 assessment.

    Whether you are a publicly traded company, a pre-IPO company, or a service provider whose clients need SOX-compliant infrastructure, we provide the technical compliance expertise your finance and IT teams need.

    Frameworks: SOX Section 404, COSO 2013, COBIT, PCAOB AS 2201, SOC 1

    Who This Is For

    • Publicly traded companies needing ITGC assessment and remediation for SOX 404 compliance
    • Pre-IPO companies building SOX-ready IT controls before going public
    • SaaS and cloud service providers whose enterprise clients require SOX-compliant infrastructure
    • Internal audit teams that need technical cybersecurity expertise to evaluate IT controls
    • Organizations remediating SOX IT control deficiencies or material weaknesses

    What You Get

    • IT General Controls (ITGC) risk assessment and scoping
    • Access control design and user access review procedures
    • Change management process documentation and testing
    • Computer operations controls (job scheduling, backup, incident management)
    • Program development lifecycle controls assessment
    • SOX control matrix with control descriptions, owners, and testing procedures
    • Segregation of duties analysis and remediation
    • Deficiency remediation support and management response drafting
    • SOC 1 Type II readiness for service organizations
    • Pre-IPO SOX readiness assessment and roadmap

    Frequently Asked Questions

    Related insights

    SOX ITGC Deficiencies: When One Becomes a Material WeaknessSeverity turns on a reasonable possibility of material misstatement, and PCAOB AS 2201 is explicit that it does not depend on whether a misstatement actually happened. Both panic reactions to an ITGC finding are therefore wrong. Here is how the judgment is really made.When Should You Start SOX Preparation Before an IPO?Your first annual report after listing contains no report on internal control over financial reporting at all. Instruction 1 to Item 308 of Regulation S-K says so, and once you accept it the start date stops being a rule of thumb and becomes arithmetic.Does SOX Apply to Private Companies?Two Sarbanes-Oxley provisions live in the federal criminal code and apply to whoever, not to issuers. A third protects the employees of a public company's contractors. The famous one, Section 404, does not apply to you, and that is the smallest part of the answer.

    Strengthen Your SOX IT Compliance Compliance with Penetration Testing

    Validate your security controls with real-world attack simulation. Our OSCP-certified practitioners conduct manual, methodology-driven testing across seven disciplines: network (internal and external), web application, API, cloud infrastructure, social engineering, wireless, and physical security assessments.

    Explore Penetration Testing

    Ready to Get Started?

    Schedule a free consultation to discuss your SOX IT Compliance needs.

    Schedule a Consultation