AUDIT & FINANCIAL

SOX 302/404 ITGC readiness, assessment & assurance support

Sarbanes-Oxley Act IT General Controls — internal controls over financial reporting.

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TAP provides readiness and assurance workflows. It does not itself issue statutory certification, regulatory approval, an audit opinion or a SOC report.

Jurisdiction / reach

United States SEC reporting issuers, subject to filer-status exemptions and applicability rules

TAP catalogue tier

Tier 3

Indicative assessment time

120 minutes

Assessment model

Framework workflow includes review

What this service covers

A structured readiness view of SOX 404

TAP combines the framework-specific assessment with governed gap, remediation, evidence and reporting workflows. The exact assessment content remains pinned to its governed TAP release so historical results are reproducible.

ICFR governance, scope and management accountability

ITGC dependencies supporting financially relevant systems

Control design and operating-effectiveness testing

Deficiency evaluation and remediation governance

Evidence, certification support and external-audit coordination

Commonly relevant sectors

Financial Services

Technology

Authoritative reference

Sarbanes-Oxley Act of 2002 Sections 302 and 404, with SEC implementing rules for disclosure controls and ICFR

Source authority

U.S. Securities and Exchange Commission (SEC) / U.S. Congress

Source status

Current source verified

TAP content release

TAP-ASSESSMENT-LIBRARY-2026.09-R2

Open authoritative source

External standards and regulations can change independently of TAP. TAP keeps the assessment release and the current external-source reference visibly separate so a source update does not silently rewrite historical assessment evidence.

TAP assessment workflow

From framework scope to evidence-backed remediation

1. Scope

Confirm the relevant framework, organisational boundary, responsibilities and evidence owners before assessment.

2. Assess

Complete the governed TAP assessment against the framework-specific question set pinned to the active TAP content release.

3. Identify gaps

Record control gaps, severity, recommendations and supporting evidence without treating a readiness score as certification.

4. Remediate

Assign owners, due dates and remediation actions, then maintain evidence in the governed workspace.

5. Review & report

Use available consultant review and governed reporting features where the selected plan and assessment state permit them.

Framework-specific TAP assessment

Open the internal framework workspace to see the governed question domains, existing assessment state and available start/continue actions for your organisation.

Open assessment workspace

Relevant links