# What is Sarbanes–Oxley Act (SOX) Cybersecurity?

> Sarbanes–Oxley Act (SOX) cybersecurity is an informal label for cybersecurity work that supports a public company’s obligations under the United States Sarbanes–Oxley Act of 2002.

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## Content

SOX is not a standalone cybersecurity standard. Its relevance arises when technology risks and controls affect financial reporting, executive certifications, records, disclosure processes, or the effectiveness of internal control over financial reporting.

Sections 302 and 404 drive management responsibilities for disclosure controls, certifications, and assessment of internal control over financial reporting. Access, change, interface, backup, job-processing, and incident controls may therefore enter scope when failures could cause a material financial-reporting misstatement or undermine required disclosure.

### Key points

- **Start with financial risk:** Trace financially significant accounts, assertions, systems, data flows, reports, service organizations, and technology dependencies before selecting controls.
- **Test relevant controls:** Define ownership, frequency, evidence, precision, population completeness, exception handling, and remediation for controls relied upon in the assessment.
- **Coordinate incidents:** Evaluate whether a cyber event affects financial records, internal-control conclusions, disclosure controls, or materiality decisions; separately assess applicable Securities and Exchange Commission cybersecurity disclosure rules.
- **Important limitation:** Calling a control “SOX compliant” does not prove cybersecurity or legal compliance. Scope and conclusions depend on the issuer, financial-reporting risks, materiality, auditor judgment, and current law; qualified accounting and legal review is required.

### Related terms

[SOC 1 report](<https://yellowcube.eu/glossary/soc-1-report/>) · [Security audit](<https://yellowcube.eu/glossary/security-audit/>) · [Information security policy](<https://yellowcube.eu/glossary/information-security-policy/>) · [Cyber risk](<https://yellowcube.eu/glossary/cyber-risk/>) · [Incident response (IR)](<https://yellowcube.eu/glossary/incident-response/>)

### Sources

[U.S. Securities and Exchange Commission, Management's Report on Internal Control Over Financial Reporting](https://www.sec.gov/files/rules/final/33-8238.htm) · [SEC, Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure](https://www.sec.gov/rules-regulations/2023/07/s7-09-22) · [Public Law 107-204, Sarbanes–Oxley Act of 2002](https://www.govinfo.gov/content/pkg/PLAW-107publ204/pdf/PLAW-107publ204.pdf)

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