Financial Audit · SOX ITGC · ICFR
Run financial audit on the same platform
as your IT and operational audits
Engagements have a SOX ITGC / ICFR subtype. Findings carry ISA 315 / PCAOB AS 1105 assertions. Controls tag FSLI categories. The CFO's quarterly walkthroughs and the CISO's SOC 2 Type II live in the same data model — and the same Audit Committee Pack.
ICFR program in one workspace
- Engagement subtype 'ICFR' with PCAOB-style scoping
- Walkthroughs linked to controls + assertions
- Operating-effectiveness testing with sampling guidance
- Deficiency aggregation: SD / SD agg / Material Weakness
SOX ITGC out of the box
- Engagement subtype 'SOX ITGC'
- Access management, change management, computer ops
- End-user computing (EUC) controls register
- Service-organisation reliance (SOC 1) tracking
Journal-entry & EUC controls
- Tag controls with 'Journal Entries' FSLI category
- Manual JE approval workflow tracker
- EUC inventory with risk rating + retest cadence
- Findings linked to specific journal-entry types
External-auditor handoff
- Auditor Portal with read-only engagement-scoped access
- Evidence Packages curated for the year-end audit
- Findings status flow: Open → In Remediation → Validated
- Repeat-finding analytics across periods
ISA 315 / PCAOB AS 1105 assertions — first-class on every finding
Existence
Assets, liabilities, equity actually exist.
Completeness
All transactions and balances are recorded.
Valuation & Allocation
Items are recorded at appropriate amounts.
Accuracy
Amounts and other data are recorded correctly.
Cutoff
Transactions are recorded in the correct period.
Rights & Obligations
The entity holds the rights / has the obligations.
Presentation & Disclosure
Items appropriately classified, described, and disclosed.
Occurrence
Recorded transactions actually occurred.
Financial Statement Line Items — tag controls and findings
Revenue
Accounts Receivable
Cash
Inventory
Fixed Assets / PP&E
Intangibles & Goodwill
Accounts Payable
Accrued Liabilities
Debt
Equity
Operating Expenses
Payroll & Compensation
Income Tax
Journal Entries
FSLI tagging lets you generate "Revenue" or "Journal Entries" control population reports straight from the controls library — the artefact your external auditor asks for in week one.
Ready for SOX season?
14-day trial. SOX ITGC seed pack on the GRC Enterprise tier. Migration help included on Enterprise.