Frameworks

Sarbanes-Oxley IT General Controls

The IT controls behind financial reporting — where going public meets your access reviews.

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Public companies (and those preparing to list) must maintain IT general controls supporting financial reporting: access management, change management, and IT operations over financially relevant systems. Auditors test them every year; deficiencies escalate quickly to the audit committee.

The perennial failure points

Year after year, ITGC deficiencies cluster in the same places: terminated users retaining access, developers with production access, changes without approval trails, and missing review evidence. None are hard individually — the challenge is doing them every quarter without fail, which is a systems problem, not a heroics problem.

How Compriska helps

Compriska schedules and evidences the recurring ITGC work — access reviews, change approvals, segregation-of-duties checks — and cross-maps it with SOC 2, since a pre-IPO company invariably needs both from the same control set.

Frequently asked questions

When should a pre-IPO company start on ITGC?

At least a year before listing — auditors test controls over a period, and retrofitting evidence is somewhere between painful and impossible.

Other frameworks

Automate SOX ITGC with Compriska

See how cross-mapped controls, continuous evidence, and AI workflows change the cost of compliance.

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