Readiness & Implementation
Scoping, gap assessment, governance, project planning and development of a practical SOX compliance framework.
SOX Compliance & Internal Controls
End-to-end SOX support—from initial implementation through annual evaluation and audit.
JCK helps organizations build practical control environments, assess design and operating effectiveness, support management evaluations and execute SOX-related audit procedures.
Comprehensive SOX capabilities
One coordinated approach across the full compliance lifecycle.
Our SOX professionals support public companies, IPO-ready businesses, U.S. subsidiaries and multinational groups with scalable programs aligned to their reporting requirements, risk profile and operating model. We combine technical rigor with practical execution so controls support reliable reporting without creating unnecessary burden.
SOX lifecycle
From implementation to continuous improvement.
Control Design
Process narratives, flowcharts, risk and control matrices, key-control identification and management review control design.
Design Effectiveness
Walkthroughs and evaluation of whether controls are suitably designed to prevent or detect material misstatements.
Operating Effectiveness
Population validation, sample selection, evidence review, testing, issue evaluation and retesting throughout the year.
SOX Audit & Assurance
Independent audit procedures, integrated-audit support, workpaper coordination and communication with management and external auditors.
Remediation & Improvement
Deficiency analysis, root-cause assessment, remediation roadmaps, control optimization and sustainable annual compliance.
How we help
Services tailored to your organization and reporting environment.
We scale the scope and documentation to the organization’s size, systems, industry, parent-company requirements and stage of SOX maturity.
SOX readiness and gap assessments
SOX program implementation and PMO support
Entity-level, process-level and IT-dependent control design
Risk and Control Matrix (RCM) development
Design effectiveness assessment and walkthroughs
Operating effectiveness testing and retesting
Management assessment and certification support
SOX audit procedures and external-auditor coordination
Deficiency evaluation and remediation support
K-SOX and group-level reporting coordination
A practical delivery model
Clear responsibilities, disciplined testing and senior involvement.
Risk-based scoping and a clear annual calendar.
We align entities, processes, locations, systems and key controls to the risks that matter most.
Consistent documentation and testing.
Standardized workpapers, evidence requirements and issue protocols improve quality and efficiency.
Actionable findings and sustainable remediation.
We distinguish documentation gaps from control failures and focus remediation on root causes.
Independence and service scope
The right role for each engagement.
Where JCK serves as the independent auditor, advisory and implementation services are structured in accordance with applicable independence requirements. The precise scope depends on the client, engagement and regulatory framework.
Frequently asked questions
Questions clients often ask.
Can JCK help build a SOX program from the beginning?
Yes. We can assist with readiness, scoping, program governance, process documentation, RCM development, control design, testing methodology and implementation planning.
Do you perform both design and operating effectiveness testing?
Yes. We perform walkthroughs and design evaluations as well as interim and year-end operating effectiveness testing, subject to the agreed scope and applicable independence requirements.
Can you support SOX and K-SOX requirements together?
Yes. We help multinational organizations coordinate U.S. SOX, K-SOX and parent-company reporting requirements using a consistent risk and control framework.
Can you perform SOX-related audit work?
Yes. Our assurance professionals perform internal-control audit procedures and support integrated and group audit requirements where applicable.
Need support with SOX implementation, evaluation or audit?
Talk with our SOX and internal controls professionals about your current program, upcoming deadline or remediation priorities.