SOX·Articulo EVID-1·SOX Evidence Management
Evidence retention and audit trail
evidenceaudit trailretention
Resumen en lenguaje claro
Define criterios de trazabilidad, retencion y completitud de evidencias para auditoria SOX.
Texto oficial (EN)
SOX evidence should be complete, accurate, time-bound and attributable. Teams should retain screenshots, exports, tickets, logs and approvals with clear population definitions and reconciliation to source systems.