Evidence
Automated reconciliations still need logs showing who approved exceptions and when journals posted.
Glossary/SOX controls
SOX controls
SOX controls are internal controls over financial reporting that US public companies must document and test.
How FinanceAI handles this
Agent traces export as evidence for control owners — not a substitute for your SOX program.
Related terms
Questions
Does FinanceAI certify SOX?
No. It produces auditable logs; your auditors evaluate control design.