SOX compliance requires auditable internal controls over financial reporting. InferTrust™ proves that AI outputs used in financial statements are unaltered and
The Sarbanes-Oxley Act requires public companies to maintain effective internal controls over financial reporting. As AI increasingly contributes to financial decisions, including revenue recognition, reserve calculations, risk assessments, and fraud detection, these AI-assisted decisions fall within the scope of SOX controls. Auditors must be able to verify that AI systems operated as designed and that their outputs were subject to appropriate governance.
For each AI-assisted financial decision, InferTrust™ Financial records the model version and configuration, the policy and thresholds governing the decision, the resulting determination, and the complete downstream review and approval chain. These records are cryptographically bound into a tamper-evident chain, providing auditors with evidence that cannot be retroactively modified.
External auditors attesting to the effectiveness of internal controls need evidence that AI systems operated consistently and within their configured parameters throughout the reporting period. InferTrust™'s continuous decision records provide this evidence without requiring auditors to trust the organization's assertion alone. The cryptographic proof enables independent verification.
If an auditor identifies that AI-assisted financial decisions lack adequate controls and documentation, this can constitute a material weakness in internal controls, a serious finding that must be disclosed publicly. InferTrust™ provides the control evidence that prevents this finding by demonstrating verifiable governance over every AI-assisted financial decision.