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Framework · US Securities & Exchange Sarbanes-Oxley Section 404

SOX

The IT general controls (ITGC) framework that public companies — and companies preparing to go public — must demonstrate to their external auditors annually under Sarbanes-Oxley.

105 Talarity controls mapped
Who it's for: Public companies, pre-IPO companies in audit, and any organization where management certifies the effectiveness of internal controls over financial reporting.
Talarity coverage

Mapped, monitored, and audit-ready.

Every SOX control has a place in Talarity — with cross-mapping, automated evidence, and continuous validation.

105
Talarity controls mapped

Talarity's pre-built control library covering SOX, with linked evidence, owners, and testing schedules.

Cross-maps to
COSOCOBITNIST 800-53ISO 27001

Answer once, prove everywhere. Talarity's mapping engine reuses your evidence across every framework you run.

Automated evidence
  • Privileged access reviews on financial systems
  • Change management approvals for production deployments
  • Segregation of duties matrices
  • Backup and recovery testing records
  • User access provisioning and deprovisioning logs

Your SOX dashboard

Every completed SOX assessment updates this automatically — where you stand now, how that has changed, and which areas need work.

Click to enlarge
The Talarity dashboard for a completed SOX IT General Controls assessment: the latest score, the trend across previous assessments, and a breakdown by control area
Common pain points

What gets easier with Talarity.

Pain

ITGC walkthroughs and design tests are repeated annually — and the documentation goes stale between reviews.

Talarity

Talarity keeps walkthroughs and process narratives versioned alongside the controls. Update the process; the test plan updates.

Pain

Segregation of duties violations only get caught during audit fieldwork — too late to fix.

Talarity

Continuous SoD monitoring with rule-based detection. Conflicts raise findings immediately, not at year-end.

Pain

Internal audit and external audit ask for the same evidence three different ways.

Talarity

Sealed evidence packages let you give external auditors read-only access to exactly the artifacts they need. Internal audit shares the same data live.

Pain

Material weakness disclosures are career-ending — but identifying remediation gaps is a manual, eyes-on-glass exercise.

Talarity

Talarity flags control deficiencies as they emerge, scopes severity (significant deficiency vs. material weakness), and tracks remediation through closure.

SOX — common questions

What are IT general controls under SOX?
ITGCs are the controls over the IT environment that financial reporting depends on, conventionally grouped into access to programs and data, program change, program development, and computer operations. They matter because application controls and system-generated reports are only as reliable as the environment beneath them — if change management is not controlled, an automated control that tested effectively cannot be relied upon.
What is the difference between SOX 302 and 404?
Section 302 requires the principal executive and financial officers to certify each periodic report, including that they are responsible for disclosure controls and have evaluated them. Section 404 requires management to assess and report on the effectiveness of internal control over financial reporting, and for accelerated filers requires the external auditor to attest to it. In short: 302 is a quarterly certification, 404 is an annual assessment of ICFR.
What is a key report or IPE, and why does it get so much audit attention?
Information Produced by the Entity is any report, query or spreadsheet used in the operation of a control or in the auditor's testing. Auditors test its completeness and accuracy, because a control performed diligently on an unreliable report proves nothing. Evidencing IPE usually means retaining the parameters and the moment the report was generated, not just the resulting figures — which is why screenshots taken later so often fail.
How do deficiencies get classified?
A control deficiency exists when a control does not allow management or employees to prevent or detect misstatements on a timely basis. A significant deficiency is less severe than a material weakness but important enough to merit attention by those responsible for financial reporting oversight. A material weakness is a deficiency, or combination of them, creating a reasonable possibility that a material misstatement will not be prevented or detected on a timely basis — and it must be disclosed.

Working with SOX

Step-by-step walkthroughs from the Talarity library.

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