USA

Sarbanes-Oxley Act (SOX)
Assessment & Implementation

The Sarbanes-Oxley Act of 2002 is a US federal law requiring publicly traded companies to maintain internal controls over financial reporting (ICFR). Its Sections 302 (CEO/CFO certification), 404 (internal control assessment and audit), and 409 (real-time disclosure) drive IT security requirements including access controls, change management, audit logging, data integrity, and backup/recovery for financial systems.

Who This Applies To

USA organizationsMSPs and their clientsLean IT teams carrying an audit

What the Sarbanes-Oxley Act (SOX) Covers

For IT, SOX comes down to the controls that protect financial systems: access controls, change management, audit logging, data integrity, and backup/recovery. Sections 302 (CEO/CFO certification), 404 (internal control assessment and audit), and 409 (real-time disclosure) are the ones that drive them.

The SEC and PCAOB enforce it. Non-compliance penalties include fines up to $5M and 20 years imprisonment.

Organizations often implement it using the COSO and COBIT frameworks.

Official source: https://www.sec.gov/spotlight/sarbanes-oxley.htm

ThreeShield's CISSP- and CISA-certified assessors run the Sarbanes-Oxley Act (SOX) engagement, and Lavawall® collects the technical evidence continuously, so your posture is current the day an auditor, insurer, or client asks for it, not just at renewal.

What is at stake

Non-compliance penalties include fines up to $5M and 20 years imprisonment.

Where the Work Splits

Sarbanes-Oxley Act (SOX) requirementLavawall® collectsThreeShield delivers
Multi-factor authentication status✓ Continuously—
Patch and vulnerability posture✓ Continuously—
Encryption at rest and in transit✓ Continuously—
Access and audit-log review✓ Continuously—
Risk assessment and scoping⚑ Platform dataCISSP/CISA-led
Policies, procedures, and evidence package—Written by ThreeShield

Frequently Asked Questions

It does if your organization is publicly traded in the US. SOX is a US federal law that requires publicly traded companies to maintain internal controls over financial reporting (ICFR). We confirm scope in the first call, at no charge.

A gap assessment against SOX usually takes a few weeks, depending on your starting point. Closing the gaps and standing up the evidence takes longer and is where most of the work sits. Because Lavawall® is already collecting the technical evidence while we work, you do not restart from zero at reassessment.

Yes. Many clients begin self-serve on Lavawall®, then bring in ThreeShield for the assessment, the policies, and the sign-off once they know where the gaps are. The three engagement models below are meant to be moved between.

Three Ways to Engage, from DIY to Done-for-You

Start at whatever security maturity you have today. Every level includes Lavawall®.

Self-Serve

DIY via Lavawall®

For lean IT teams and cost-conscious organizations with internal security capacity

  • Lavawall® GRC with Sarbanes-Oxley Act (SOX) control mapping
  • Continuous automated evidence collection
  • Live compliance dashboard and score
  • Policy template library
  • AI-generated status reports
Start with Lavawall®
Recommended for MSPs & Lean IT

Supported

Expert guidance alongside your team, ideal for MSPs and organizations with some internal IT capacity

  • Everything in the DIY tier
  • CISSP/CISA gap assessment
  • Prioritized remediation roadmap
  • Policy and procedure development
  • Quarterly compliance review calls
  • MSP white-label available
Get Supported Engagement
Fully Managed

Done-for-You

Full compliance delivery, managed end to end by ThreeShield

  • Everything in the Supported tier
  • Full compliance program management
  • CISSP/CISA-executed formal assessment
  • Detailed findings methodology
  • Complete documentation package
  • Annual reassessment included
Book Done-for-You

Ready to Get Compliant with the Sarbanes-Oxley Act (SOX)?

Choose your engagement model: DIY via Lavawall®, supported by ThreeShield's CISSP/CISA team, or fully done-for-you. Every model includes continuous monitoring, so you stay compliant between audits.

Book a Scoping Call

DIY · Supported · Done-for-You