Fractional SOX Leadership

Hands-on ownership of your SOX program as your Fractional SOX Director.

▶ Fractional SOX Director Responsibilities

• Lead full SOX cycle end-to-end

• Liaise directly with external auditors

• Manage testing, issues, and deadlines

• Oversee quarterly certifications

• Prepare Audit Committee reporting

SOX Compliance & 404 Program Management

Design, execute, or stabilize your SOX program end-to-end.

▶ SOX Program Design, Risk Assessment & Scoping

• Annual SOX Risk Assessment & Scoping

• Materiality & performance materiality

• Significant account identification

• Key business process scoping

• Entity-level control evaluation

• High/Medium/Low risk ranking

▶ Controls Documentation & Walkthroughs

• Process narratives & flowcharts

• RCM (risk & control matrix) development

• Control design evaluation

• Walkthroughs with business owners

• Control rationalization

▶ SOX Testing (TOD & TOE)

• Test of Design (TOD)

• Test of Operating Effectiveness (TOE)

• Sampling

• Evidence review

• Deficiency identification & reporting

▶ Control Remediation & Issue Resolution

• Root-cause analysis

• Remediation planning

• Updated controls & documentation

• Retesting support

• External auditor coordination

▶ IPO Readiness & Pre-IPO Controls

• SOX readiness assessments

• Controls implementation roadmap

• Governance structure setup

• PMO coordination

Internal Audit & Risk Advisory

Flexible internal audit support—outsourced, co-sourced, or project-based.

▶ Internal Audit Outsourcing & Co-Sourcing

• Annual audit plan development

• Operational, financial, and compliance audits

• Issue tracking and follow-up

• Audit Committee reporting

▶ Enterprise Risk Management (ERM)

• Risk universe creation

• Risk assessment methodology

• Executive risk workshops

• Risk registers

• Board-ready reporting

▶ Controls Optimization & Automation

• Rationalize redundant controls

• Increase automation in key areas

• Improve evidence requirements

• Recommend workflow & GRC tools

▶ Financial Controls & Reporting Support

• Financial close controls

• Journal entry review controls

• Reconciliation framework

• Subledger-to-GL integrity checks

• Support for SEC reporting processes

▶ Quality Assurance & External QAR Readiness

Meet the IIA Standards requirement for an independent external assessment — without failing it.

• QAIP design and implementation from scratch

• Readiness assessment ahead of an external QAR

• Conformance gap analysis against the IIA Standards

• External assessor coordination and evidence preparation

• Remediation of prior QAR findings

• Ongoing internal quality monitoring and reporting

▶ AI Risk Governance

Govern how AI enters your business — before regulators require it.

▶ AI Risk Framework & Use Case Inventory

• AI risk management framework design

• AI use case inventory and classification

• Governance over AI system selection, deployment, and monitoring

• Third-party AI service provider oversight

• Integration of AI risk into the enterprise risk framework

▶ AI in the Audit Function

• AI-assisted audit testing and evidence review

• Automation of control monitoring and reporting

• Data analytics for full-population testing