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SOX is specific about very little -- especially when it comes to IT requirements, so the short answer is no. However, your SOX auditor may have requirements related to your application's technical documentation. What many people don't realize is that SOX not only requires your executive to sign off stating that the financials are accurate, but the auditing firm has to as well. Therefore, as auditors, they may require policies, processes, documentation and monitoring so that they are satisfied that the financials are accurate. What and how much is required varies by auditor.
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