Step 1 of 8: Identity
Sarbanes-Oxley (SOX)
Approval, external audit & audit committeeThe "SOX External Auditor Coordination" workflow has 8 steps, in this order: Step 1 Identity, Step 2 Applicability, Step 3 Request, Step 4 Fulfilment, Step 5 Reliance, Step 6 Mechanism, Step 7 Findings, Step 8 Audit. Steps must be completed in order; each unlocks the next.
/sox/auditor-pbc/newSarbanes-Oxley Act Sections 302/404/906; PCAOB AS 2201; COSO 2013
8 steps, completed in order. Each step is validated against the schema before the next unlocks.
Step 1 of 8
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.
PBC request reference (required)
requestRefEnter pbc request reference.
Step 2 of 8
Complete the Applicability fields. Each value is validated against the schema before the next step unlocks.
404(b) auditor attestation appliesoptional
section404bAppliesWhere it does not, this capability is INACTIVE rather than half-configured — and 's refusal conditions do not relax.
Step 3 of 8
Complete the Request fields. Each value is validated against the schema before the next step unlocks.
Request kind (required)
requestKindEnter request kind.
Requested by (auditor) (required)
requesterName§4.8 — auditor-supplied, and marked as such.
Assigned to (required)
assigneeIdEnter assigned to.
Requested on (required)
requestedOnEnter requested on.
Due on (required)
dueOnEnter due on.
Request state (required)
requestStateEnter request state.
External auditor firm / systemoptional
externalFirmThe external audit firm or coordination workflow system (e.g. EY Canvas, Thomson Reuters).
External engagement referenceoptional
externalEngagementRefThe firm engagement or audit code (e.g. EY Canvas Engagement ID).
External item tracking IDoptional
externalTrackingIdExternal portal request ID (e.g. TR Confirmation Ref or Canvas Item ID).
Response SLA (hours)optional
responseSlaHoursContractual response window in hours.
Step 4 of 8
Complete the Fulfilment fields. Each value is validated against the schema before the next step unlocks.
Control at issueoptional
relatedControlIdEnter control at issue.
Account at issueoptional
relatedAccountIdEnter account at issue.
Extends requestoptional
parentRequestRefA follow-up preserves the original thread and its history rather than opening a fresh request that loses it.
Clarification roundoptional
clarificationRoundMonotonically incrementing round of inquiries/clarifications.
Clarification inquiry from auditoroptional
clarificationInquirySpecific auditor question or request for sample revision.
Step 5 of 8
Complete the Reliance fields. Each value is validated against the schema before the next step unlocks.
Who performed the testingoptional
testedByEnter who performed the testing.
Tester independenceoptional
testerIndependenceEnter tester independence.
Test result being relied uponoptional
testResultIdEnter test result being relied upon.
Reliance placed by the auditoroptional
relianceLevel§4.8 — an auditor position, recorded as theirs. The platform does not author it.
Auditor reliance accepted dateoptional
auditorAcceptedAtTimestamp when external auditor officially stamped reliance.
Step 6 of 8
Complete the Mechanism fields. Each value is validated against the schema before the next step unlocks.
Rule version of any automated stepoptional
mechanismRuleVersionEnter rule version of any automated step.
Mechanism operating fromoptional
mechanismOperatingFromEnter mechanism operating from.
Mechanism operating tooptional
mechanismOperatingToEnter mechanism operating to.
Operating-period gaps existoptional
mechanismHasGaps§4.6 — an auditor cannot rely on a mechanism whose uptime is unknown.
Step 7 of 8
Complete the Findings fields. Each value is validated against the schema before the next step unlocks.
Deficiency raised from an auditor findingoptional
auditorFindingDeficiencyIdEnter deficiency raised from an auditor finding.
Origin recorded on the deficiencyoptional
findingOriginThe ratio of self-identified to auditor-identified findings is a genuine health measure of the programme —
Step 8 of 8
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.
Read guide 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.
Read guide Approval, external audit & audit committeeThe "SOX Service Organization Reliance" workflow has 6 steps, in this order: Step 1 Identity, Step 2 SOC1, Step 3 Subservice, Step 4 CUEC, Step 5 Reliance, Step 6 Audit. Steps must be completed in order; each unlocks the next.
Read guide