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Cybsis

Standard

Sarbanes-Oxley Act of 2002

US public-company internal controls over financial reporting. Section 302/404/906 certifications and IT general controls.

US•€600/year as an additional standards pack•Mapped on request — typically about two weeks
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For US public companies, foreign private issuers listed on US exchanges, and certain subsidiaries.

  • Section 302 — CEO/CFO quarterly certifications
  • Section 404 — annual management assessment of ICFR (Internal Controls over Financial Reporting), plus auditor attestation for accelerated filers
  • Section 906 — criminal certification (a felony for knowingly false statements)

Cybsis 2.0 covers the ICFR documentation, IT general controls (ITGCs), and per-significant-process documentation.