Resources & Insights

Insights on audit automation, SOX compliance, and the future of internal audit.

Evidence from databases, access records, and tickets flowing through an Audagic processing hub to a workpaper for review.
AI & Audit

Autonomous SOX Testing with AI Tools

Explore how AI can support SOX evidence collection, testing, and workpaper preparation, with human judgment and review at the center of a defensible audit process.

October 13, 20265 min read
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Latest Articles

Invoice approval and reference fields linked to an audit workpaper with annotation boxes, checkmarks, and an exception flag.
AI & Audit

The Hidden Cost of Tickmarks: Why Audit Annotation Is Ready for AI

Explore the hidden cost of audit tickmarks, cross-references, and evidence labeling—and how AI-assisted annotation can support more consistent workpaper review.

October 13, 20267 min read
A SOX book and financial reports inside a translucent blue protective frame.
SOX

What Is Sarbanes-Oxley (SOX)? A Practical Guide for Companies Facing Compliance

Learn what Sarbanes-Oxley requires, which companies it affects, and how risk-based controls and testing support reliable financial reporting and SOX compliance.

September 10, 20265 min read
Connected risk assessment, control testing, and findings documents with a magnifying glass.
SOX

SOX in Practice: Compliance Strategy and Testing Methodology

Build a risk-based SOX program with practical control testing methods, deficiency evaluation, and lessons from the Kraft Heinz and Under Armour enforcement cases.

September 29, 20265 min read
An audit analytics dashboard showing tests executed, pass rate, exceptions, and time saved, with trend and top-control-area charts
AI & Audit

Why Deterministic AI Matters for SOX Testing

Generic AI tools can give different answers to the same evidence depending on how you ask. For audit testing, that's disqualifying. Here's what "deterministic" actually means and why it's the right bar for audit AI.

September 3, 20266 min read
A shield icon surrounded by the four ITGC domains: Access Control, Change Management, IT Operations, and System Logs
ITGC

Understanding ITGC Testing: A Complete Guide

IT General Controls underpin the reliability of nearly every automated financial control in scope for SOX. Here's what ITGCs cover, why they matter, and where testing most often goes wrong.

August 12, 20268 min read
An ITGC change management test spreadsheet next to an AI pipeline showing evidence reviewed, extracted, validated, and turned into a workpaper
SOX

SOX Change Management: Common Pitfalls and How to Avoid Them

Change management is one of the most frequently tested, and most frequently deficient, ITGC areas. Here are the pitfalls that show up again and again, and what actually fixes them.

August 20, 20266 min read

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