By shipstuff
Sarbanes-Oxley Act of 2002 (SOX) — Reference-depth plugin for ICFR scoping, IT General Control (ITGC) testing, and §302/§404/§906 evidence preparation. Frames SOX as the governance layer over ICFR; security work flows in via ITGCs and SOC 1 reliance on vendor systems.
SOX gap assessment via the SCF crosswalk, framed as ICFR readiness across the four ITGC domains, entity-level controls, and IT-dependent manual controls
SOX evidence checklist organized by ITGC domain, entity-level controls, IT-dependent manual controls, and §302/§404/§906 certification artifacts
Determine SOX applicability — SEC-registrant status, filer category, §404(b) exposure, ICFR scope cascade, and in-scope IT inventory
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