SOX

Also known as: SOX, Sarbanes-Oxley, SOX 404, Sarbanes-Oxley Act, PCAOB

Sarbanes-Oxley Act of 2002 — US Securities and Exchange Commission (SEC) / PCAOB

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The US financial reporting law whose Section 404 makes management and its auditor assess internal control over financial reporting each year. Security teams meet it indirectly, through the IT general controls — access, change management, and segregation of duties — that the audit tests, and through the PCAOB standards the auditor follows. Changes are followed through the PCAOB's rulemaking dockets: new auditing standards and rules, and each step from proposal to SEC approval.