Step 1 of 7: Identity
Sarbanes-Oxley (SOX)
Approval, external audit & audit committeeThe "SOX Audit Committee Oversight" workflow has 7 steps, in this order: Step 1 Identity, Step 2 Content, Step 3 Timing, Step 4 Requests, Step 5 Oversight, Step 6 Attestation, Step 7 Audit. Steps must be completed in order; each unlocks the next.
/sox/audit-committee/newSarbanes-Oxley Act Sections 302/404/906; PCAOB AS 2201; COSO 2013
7 steps, completed in order. Each step is validated against the schema before the next unlocks.
Step 1 of 7
Complete the Identity fields. Each value is validated against the schema before the next step unlocks.
Domain entity ID (required)
entityIdThe organisation or system this record is about — lowercase with dashes, e.g. acme-corp-hq. Pick one you have used before, or type a new id to create it.
Oversight pack (required)
packIdEnter oversight pack.
Step 2 of 7
Complete the Content fields. Each value is validated against the schema before the next step unlocks.
Elements this pack carries (required)
contentElementsEnter elements this pack carries.
Data as of (required)
dataAsOfImmutable after presentation. A later data change does not alter what the committee saw.
Step 3 of 7
Complete the Timing fields. Each value is validated against the schema before the next step unlocks.
Communication trigger (required)
communicationTriggerEnter communication trigger.
Severity that triggered itoptional
triggeringSeverityEnter severity that triggered it.
Classification made onoptional
identifiedOnThe obligation arises HERE, not at the next scheduled meeting.
Communicated onoptional
communicatedOnEnter communicated on.
Committee meeting dateoptional
meetingDateEnter committee meeting date.
Signed meeting minutes artifact IDoptional
meetingMinutesArtifactIdVault artifact ID of the signed meeting minutes.
Board pack SHA-256 digestoptional
packDigestSha256Cryptographic digest of the exact board pack presented.
Step 4 of 7
Complete the Requests fields. Each value is validated against the schema before the next step unlocks.
Open committee requests (required)
openRequestIdsEnter open committee requests.
Closed committee requests (required)
closedRequestIdsEnter closed committee requests.
Committee action itemsoptional
actionItemsEnter committee action items.
Step 5 of 7
Complete the Oversight fields. Each value is validated against the schema before the next step unlocks.
Oversight control in the inventoryoptional
oversightControlIdEnter oversight control in the inventory.
Committee oversight assessed effectiveoptional
oversightIsEffectiveEnter committee oversight assessed effective.
The deficiency concerns committee oversight itselfoptional
deficiencyConcernsCommitteeWhere it does, escalation must route around the subject — to the full board.
Escalated to the full board onoptional
boardEscalatedOnEnter escalated to the full board on.
Step 6 of 7
Complete the Attestation fields. Each value is validated against the schema before the next step unlocks.
404(b) auditor attestation appliesoptional
section404bAppliesWhere it does not, the pack carries MORE, because the committee is the remaining independent check.
Step 7 of 7
No manual input is captured here: this step is completed from the preceding sections or by the platform.
No manual inputs in this step.
Continue with the next guide in this framework's table of contents.
The "SOX Approval and Sign-Off" workflow has 5 steps, in this order: Step 1 Identity, Step 2 Segregation, Step 3 Delegation, Step 4 Timing, Step 5 Audit. Steps must be completed in order; each unlocks the next.
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