🇺🇸 Live Workplace Safety & WHS/OHS

SOX

Establishes requirements for corporate governance, internal controls, financial reporting, and auditor independence to protect investors from fraudulent accounting practices. Applies to publicly traded companies and their audit firms.

View official source document

69

Rules extracted

249

Obligations decomposed

3.6x

Avg obligations per rule

🇺🇸 United States

Jurisdiction

What AuditDSS covers

Source

1

Regulation

Extracted

69

Rules

Decomposed

249

Obligations

3.6x

Decomposition ratio

Each rule is decomposed into an average of 3.6 atomic obligations — the smallest testable units that can be independently violated.

Fully extracted & scored

All 249 obligations have been decomposed, titled, risk-scored, and embedded for semantic matching.

Risk scoring

Every obligation in SOX (Sarbanes-Oxley) is scored across independent risk dimensions:

W

Obligation Weight

How critical within the regulatory framework

L

Violation Likelihood

How often breached in practice

E

Enforcement Evidence

Regulator enforcement history and penalties

C

Cascade Dependency

How many obligations depend on this one

Regulatory details

Full title
SOX
Regulatory body
Securities and Exchange Commission
Jurisdiction
🇺🇸 United States
Document type
legislation
Effective date
July 30, 2002
Issuing authority
U.S. Congress
Industry
Workplace Safety & WHS/OHS
Official source
View source document ↗

Who this applies to

public companiesauditors of public companiesaudit committeescorporate officers

Key requirements

  • CEO/CFO certification of financials
  • internal controls over financial reporting
  • auditor independence
  • audit committee requirements
  • whistleblower protections
  • management assessment of controls

Frequently asked questions about SOX (Sarbanes-Oxley)

What is SOX (Sarbanes-Oxley)?
Establishes requirements for corporate governance, internal controls, financial reporting, and auditor independence to protect investors from fraudulent accounting practices. Applies to publicly traded companies and their audit firms.

Who does SOX (Sarbanes-Oxley) apply to?
SOX (Sarbanes-Oxley) applies to public companies, auditors of public companies, audit committees, corporate officers.

How many obligations does SOX (Sarbanes-Oxley) contain?
AuditDSS has decomposed SOX (Sarbanes-Oxley) into 249 atomic obligations from 69 rules. Each obligation is independently testable and risk-scored.

What are the key requirements of SOX (Sarbanes-Oxley)?
The key requirements include: CEO/CFO certification of financials, internal controls over financial reporting, auditor independence, audit committee requirements, whistleblower protections, management assessment of controls.

How can I assess my SOX (Sarbanes-Oxley) compliance?
Upload your compliance policy to AuditDSS. The platform maps your document against all 249 SOX (Sarbanes-Oxley) obligations using deterministic AI scoring — not checklists or LLM summaries. You get a risk-scored gap analysis showing exactly which obligations are covered, partially covered, or missing.

Which jurisdiction enforces SOX (Sarbanes-Oxley)?
SOX (Sarbanes-Oxley) is enforced in United States by Securities and Exchange Commission.

When did SOX (Sarbanes-Oxley) come into effect?
SOX (Sarbanes-Oxley) became effective on July 30, 2002.

What industry does SOX (Sarbanes-Oxley) apply to?
SOX (Sarbanes-Oxley) is primarily relevant to the Workplace Safety & WHS/OHS industry. AuditDSS covers 45 regulations in this industry sector.

Build a SOX (Sarbanes-Oxley) compliance pack

Don't have a compliance policy yet? AuditDSS generates a complete compliance pack for SOX (Sarbanes-Oxley) — alone or combined with other regulations your business needs. Every clause is mapped to specific obligations.

Policy

High-level commitments and governance framework covering SOX (Sarbanes-Oxley) requirements.

Procedures

Step-by-step operational procedures to implement each policy commitment.

Forms & checklists

Ready-to-use forms, registers, and checklists for day-to-day compliance operations.

Multi-regulation

Combine SOX (Sarbanes-Oxley) with other regulations into a single unified compliance pack for your business.

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Already have a policy? Assess it against SOX (Sarbanes-Oxley)

1

Upload your document

Upload your compliance policy, program manual, or operational document. AuditDSS accepts any text-based document.

2

AI maps against 249 obligations

Your document is scored against every obligation in SOX (Sarbanes-Oxley). Each claim is mapped to the obligation tree and evaluated for coverage.

3

Risk-scored gap report

Receive every gap ranked by risk priority with remediation guidance, enforcement evidence, and cascade impact analysis.

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