Financial Compliance — SOX Overview SOX (Sarbanes-Oxley Act) Section 302 and 404 require publicly traded companies to maintain documented internal controls over financial reporting (ICFR). For e-commerce, this means implementing controls across the order-to-cash and procure-to-pay cycles: segregation of duties (no single person can initiate and approve a financial transaction), approval workflows for high-value transactions, automated reconciliation, and immutable audit evidence. SOX compliance is primarily a process and documentation challenge, not a software challenge — but the systems you…