Financial ServicesUnited States
SOX 404 / ICFR
Sarbanes‑Oxley Act of 2002, Section 404 - Internal Control over Financial Reporting (ICFR), assessed and reported by management and audited in accordance with PCAOB Auditing Standard AS 2201 (revised 2020), based on the COSO Internal Control - Integrated Framework (2013)..
Domains
Deficiency
ITGC
Business Process
FRP
Entity-Level
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Frequently Asked Questions
What is SOX 404 / ICFR?
Sarbanes‑Oxley Act of 2002, Section 404 - Internal Control over Financial Reporting (ICFR), assessed and reported by management and audited in accordance with PCAOB Auditing Standard AS 2201 (revised 2020), based on the COSO Internal Control - Integrated Framework (2013)..
How many controls does SOX 404 / ICFR have?
SOX 404 / ICFR contains 5 controls organized across 5 domains.
Where does SOX 404 / ICFR apply?
SOX 404 / ICFR is applicable in United States. Organizations operating in or serving customers in this jurisdiction should evaluate its requirements.
How do I get started with SOX 404 / ICFR compliance?
Start by understanding the framework's key controls and domains. Our compliance platform provides AI-powered gap analysis and mapping tools to help you assess your current posture and build a remediation plan.
How ready are you for SOX 404 / ICFR?
Answer 25 questions and get a professional readiness report with gap analysis, maturity scores, and prioritised action items. Results in 5 minutes.