COVID-19 and SOX: Practical Considerations While Navigating the Crisis

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With the impact of COVID-19 extending further every day, its impact on organizations’ Sarbanes-Oxley (SOX) programs is unlikely to be their top priority. Internal controls must still be executed and documented, even if in a different manner than was done historically. Continuing to pay attention to controls and the related documentation and continuing to work with control and process owners will save time and effort later in the year.

This article discusses adaptable approaches for completing SOX obligations during the pandemic and provides long-term solutions organizations can use to get ahead of future disruptive situations.

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