Audit Evidence & Reporting Controls must be provable with defensible documentation. Immutable logs of access changes, approvals, and certifications Decision context preserved beyond provisioning Reports align directly to SOX audit expectations

Access Reviews & Certifications Periodic confirmation that access remains appropriate. Ownership-based certifications for financial roles and systems Campaigns target high-risk access instead of blanket reviews Review decisions and remediation captured as evidence

Privileged Access Oversight Elevated access must be restricted, monitored, and reviewed. Just-in-time privileged access with approvals and time limits Session evidence and usage logs captured automatically Post-access review enforces accountability

Segregation of Duties (Preventive Control) No single individual should execute conflicting financial actions. Cross-application SoD rules evaluated before approval and provisioning Risk simulation at request time prevents violations from entering production Mitigations are documented when exceptions are required

Internal Controls Over Financial Reporting Access to financial systems must be controlled, appropriate, and auditable. HR-triggered Joiner–Mover–Leaver ensures access reflects current financial responsibility Role-based access limits permissions to job-justified scope Automatic deprovisioning prevents residual access post role change or exit