SOX IT Control Optimization: Driving Risk-Based Efficiency and Stronger Governance

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Author: Ravi Sharma, CISA, CRISC, CISSP, CMA, CPA
Date Published: 3 September 2025
Read Time: 10 minutes

When one organization recognized the need to simplify, streamline, and refocus its control structure on material financial reporting risk, it completed a two-year US Sarbanes Oxley (SOX) Act IT control rationalization initiative to modernize its compliance environment....

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Additional resources

Book

IT Control Objectives for Sarbanes-Oxley, 4th Edition | Digital | English

ISACA’s IT Control Objective for Sarbanes-Oxley, 4th Edition provides guidance on the assessment of the effectiveness of internal control over financial reporting (ICFR) in attestation of the management assessment, to comply with the Sarbanes-Oxley Act of 2002 (SOX).

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12 February 2025

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6 August 2025

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