AERA Platform / Compliance & Regulatory
Compliance & Regulatory Suite

SOX & Legge 262 ICFR Compliance

Manage internal controls over financial reporting in one unified workspace. Risk-control matrix, automated testing workflows, deficiency tracking, and certification support — generated from a single YAML file.

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A SOX / Legge 262 — ICFR Dashboard Export + New Total controls 148 Active Tests completed 312 / 390 Deficiencies open 7 3 critical Certification status On track Due: March 31, 2026 Risk-control matrix Filter Group Assertions Process Control ID Risk level Testing Status Revenue recognition SOX-REV-001 High Passed Accounts payable SOX-AP-003 Medium Testing Financial close SOX-FC-007 High Passed Inventory valuation SOX-INV-002 Medium Issue IT general controls SOX-IT-012 Low Testing Control effectiveness 84% effective Effective (124) In testing (17) Deficient (7) Open deficiencies Revenue cutoff — significant deficiency P1 Inventory count process gap P2 + 5 more
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Key features
Everything you need for ICFR compliance
From risk assessment to certification, AERA covers the full lifecycle of internal controls over financial reporting.
Risk assessment

Risk-control matrix with full traceability

Map financial reporting risks to controls, assertions, and process owners. Every control links to its testing evidence and remediation history.

  • COSO 2013 framework alignment built in
  • Inherent and residual risk scoring
  • Assertion-level mapping (existence, completeness, valuation, rights, presentation)
  • Automatic scoping based on materiality thresholds
Risk-control matrix — Revenue cycle Add control Risk Control Assertions Owner Rating Improper revenue recognition SOX-REV-001 Three-way match on invoices E C V M. Rossi A SOX-REV-002 Cutoff review at period end C V L. Bianchi D Inaccurate cost allocation SOX-COGS-004 Standard cost variance review V P G. Verdi A Showing 3 of 148 controls View all →
Testing

Automated testing workflows with evidence collection

Design test plans, assign walkthroughs, track sample selection, and collect evidence — all in a structured workflow that auditors can follow.

  • Test of design (ToD) and test of effectiveness (ToE)
  • Sample size calculation based on control frequency
  • Evidence attachment with version control
  • Auditor review and sign-off workflow
Testing pipeline — Q4 2026 Planned 24 tests SOX-AP-003 AP matching Medium SOX-IT-012 Access mgmt Low In progress 12 tests SOX-REV-001 3-way match 8/12 samples SOX-FC-007 JE approval 4/12 samples Review 6 tests SOX-INV-001 Cycle count Passed Completed 78 tests SOX-GL-005 Reconciliation SOX-TR-008 Transfer pricing SOX-TAX-002 Tax provision
Remediation

Deficiency tracking and remediation management

Classify deficiencies by severity (material weakness, significant deficiency, control deficiency), assign owners, track remediation actions, and monitor closure.

  • Severity classification per PCAOB AS 2201 / Legge 262
  • Root cause analysis with 5-why template
  • Remediation action plans with deadlines
  • Management and audit committee reporting
Deficiency tracker 7 open Significant deficiency DEF-2026-003 — Revenue cutoff control failure Process: Revenue recognition Control: SOX-REV-002 (Cutoff review at period end) Root cause: Manual process, no automated cutoff check Remediation progress 60% — Due Apr 15 Control deficiency DEF-2026-005 — Inventory count process gap Owner: G. Verdi · Due: Mar 28 · 40% complete Remediated DEF-2026-001 — Payroll access segregation Closed: Feb 12, 2026 · Verified by external audit
Certification

Management certification and audit readiness

Generate certification packages for CFO/CEO sign-off. Track readiness across all processes, produce summary reports for the audit committee, and maintain a complete audit trail.

  • SOX Section 302 and 404 certification support
  • Legge 262 Dirigente Preposto attestation workflow
  • Audit committee dashboard with real-time status
  • Full audit trail — every action timestamped and attributed
Certification dashboard — FY 2026 SOX Section 302 CEO/CFO quarterly certification Complete Signed Mar 15 SOX Section 404 Annual ICFR assessment 80% Due Mar 31 Legge 262 Dirigente Preposto attestation 90% On track Recent activity Test completed: SOX-GL-005 M. Rossi · 2h ago Deficiency closed: DEF-2026-001 L. Bianchi · 5h ago Remediation updated: DEF-2026-003 G. Verdi · yesterday Section 302 signed by CFO A. Galli · Mar 15
Product walkthrough
See it in action
A 3-minute walkthrough of the SOX & Legge 262 module — from risk assessment to certification sign-off.
Video coming soon
148
Controls managed
5
COSO components
< 1s
Module generation
100%
Audit trail coverage
Ready to streamline your ICFR compliance?

No forms, no sales funnel. Just a conversation about what AERA can do for your organization.

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