Step 1 of 6: Identity
Sarbanes-Oxley (SOX)
Evidence, analytics & program governanceThe "SOX Whistleblower Channel" workflow has 6 steps, in this order: Step 1 Identity, Step 2 Routing, Step 3 Substance, Step 4 Outcome, Step 5 Protection, Step 6 Audit. Steps must be completed in order; each unlocks the next.
Sarbanes-Oxley Act Sections 302/404/906; PCAOB AS 2201; COSO 2013
6 steps, completed in order. Each step is validated against the schema before the next unlocks.
Step 1 of 6
ScreenSarbanes-Oxley (SOX)step 1
Complete the Identity fields. Each value is validated against the schema before the next step unlocks.
Complaint reference (required)
complaintIdEnter complaint reference.
Submission mode (required)
submissionModeEnter submission mode.
Reporter referenceoptional
reporterRefHeld under restricted access for a confidential submission. Never populated for an anonymous one — the schema refuses it.
Step 2 of 6
ScreenSarbanes-Oxley (SOX)step 2
Complete the Routing fields. Each value is validated against the schema before the next step unlocks.
Routed to (required)
routedToA path that terminates in management is not a compliant channel.
Audit committee notified onoptional
auditCommitteeNotifiedAtEnter audit committee notified on.
Individuals named or concerned (required)
concernsIndividualIdsEnter individuals named or concerned.
Excluded from access and routing (required)
excludedFromAccessIdsEnter excluded from access and routing.
Step 3 of 6
ScreenSarbanes-Oxley (SOX)step 3
Complete the Substance fields. Each value is validated against the schema before the next step unlocks.
Subject area (required)
subjectAreaEnter subject area.
Summary (required)
summaryEnter summary.
Received on (required)
receivedAtEnter received on.
Acknowledged onoptional
acknowledgedAt§4.5 — that submissions are received, acknowledged, routed and dispositioned within expected timeframes is the operating-effectiveness evidence for this control.
Step 4 of 6
ScreenSarbanes-Oxley (SOX)step 4
Complete the Outcome fields. Each value is validated against the schema before the next step unlocks.
Deficiency raisedoptional
linkedDeficiencyIdEnter deficiency raised.
Fraud risk raisedoptional
linkedFraudRiskIdEnter fraud risk raised.
Triggers a Section 302 fraud disclosureoptional
triggers302FraudDisclosureThe 302 obligation for fraud involving management has NO materiality threshold.
Step 5 of 6
ScreenSarbanes-Oxley (SOX)step 5
Complete the Protection fields. Each value is validated against the schema before the next step unlocks.
Retaliation monitoring untiloptional
retaliationMonitoringUntilEnter retaliation monitoring until.
Adverse change to reporter terms observedoptional
adverseChangeObservedSurfaced for review. An adverse change following a report is not itself retaliation, and the platform does not conclude that it is.
Step 6 of 6
ScreenSarbanes-Oxley (SOX)step 6
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 Evidence" workflow has 6 steps, in this order: Step 1 Identity, Step 2 Custody, Step 3 Validity, Step 4 Storage, Step 5 Review, Step 6 Audit. Steps must be completed in order; each unlocks the next.
Read guide Evidence, analytics & program governanceThe "SOX Programme Analytics" workflow has 6 steps, in this order: Step 1 Identity, Step 2 Measure, Step 3 Population, Step 4 Period, Step 5 Reporting, Step 6 Audit. Steps must be completed in order; each unlocks the next.
Read guide Evidence, analytics & program governanceThe "SOX Transition Readiness" workflow has 8 steps, in this order: Step 1 Identity, Step 2 Status, Step 3 Planning, Step 4 Build, Step 5 EGC, Step 6 Obligations, Step 7 History, Step 8 Audit. Steps must be completed in order; each unlocks the next.
Read guide