Ensure the integrity of financial reporting through robust IT controls. We help public companies design, implement, and test IT General Controls (ITGC) for SOX compliance.
The Sarbanes-Oxley Act requires public companies to establish and maintain internal controls over financial reporting, including the IT General Controls that support financial systems.
Section 404 mandates management assessment and external auditor attestation on internal controls. IT systems impacting financial reporting must have documented controls for access, change management, and operations.
While SOX does not impose specific technologies, it requires reliable controls that ensure accurate, complete, and timely financial data. Material weaknesses can lead to account restatements, stock price impacts, and regulatory scrutiny.
User provisioning, authentication, authorization
Development, testing, and production controls
Batch processes, interfaces, backups, monitoring
Separation of incompatible functions
Design testing and operational effectiveness testing
Resolution of deficiencies and control improvements
Public companies face constant challenges in the documentation and testing of IT controls.
Creating clear, auditable documentation of ITGCs that satisfies external auditors and remains practical for IT teams.
Collecting sufficient evidence to demonstrate operational effectiveness throughout the entire year requires systematic sampling processes.
Resolving control deficiencies and significant weaknesses before year-end closing requires a quick response and substantial changes.
Full ITGC program from scoping to testing and remediation.
Comprehensive evaluation of IT General Controls that support financial reporting, identifying scope boundaries and gaps.
Development of SOX-compliant ITGC policies, procedures, and documentation for access, change, and operations management.
Execution of testing procedures and evidence collection to demonstrate the operational effectiveness of ITGCs.
Identification and resolution of control deficiencies and material weaknesses in the IT General Controls environment.
Direct support during external financial audits, providing ITGC documentation and responding to requirements.
ITGC monitoring and quarterly testing throughout the year to maintain compliance and prepare for the annual audit.
Optimized approach that minimizes business disruption
From initial assessment to continuous compliance
Structured and proven framework for SOX compliance