Abstract

In many global Enterprise Resource Planning (ERP) environments, Sarbanes-Oxley (SOX) compliance activities still depend heavily on manual evidence collection, making audit preparation slow, repetitive, and resource-intensive. Finance and compliance teams often spend significant time gathering screenshots, validating transaction histories, and organizing supporting documents for quarterly audits. This paper presents a practical automation framework developed within Oracle E-Business Suite that streamlines SOX evidence extraction through specialized “SOX Automation Wrapper Programs.” The framework replaces fragmented screenshot-based processes with a centralized, program-driven extraction model that allows users to retrieve audit evidence directly from the ERP system in a standardized format. By automating evidence generation and reporting, the solution reduced quarterly compliance effort from nearly 40 hours to approximately 1 hour, resulting in a 97.5% improvement in operational efficiency. In addition to improving audit readiness, the framework supports ASC 606 revenue-recognition compliance and offers a scalable approach for enterprises transitioning from legacy Oracle environments to modern cloud ecosystems such as Workday and Zuora.

References

• M. Alles and G. L. Gray, "Incorporating continuous monitoring into ITGC: A roadmap for SOX compliance," Journal of Information Systems, vol. 30, no. 1, pp. 145–165, 2016.
• J. E. Hunton, A. M. Wright, and S. G. Wright, "Are financial officers concerned about control and audit in the era of continuous monitoring?" International Journal of Auditing, vol. 12, no. 1, pp. 25–41, 2008.
• S. H. Hassan, "Enhancing audit quality and reducing costs: the impact of AI in banking and financial services," PMC - National Center for Biotechnology Information, Jan. 2026.
• R. Debreceny, G. L. Gray, J. J. J. Ng, K. S. P. Lee, and W. F. Yau, "Embedded audit modules in ERP systems: Implementation and functionality," Journal of Information Systems, vol. 19, no. 2, pp. 7–27, 2005.
• R. B. Potla, "A SOX/ITAR-Aligned Global ERP Template for Multi-Plant Manufacturers: Governance Patterns and Controls," Journal of Artificial Intelligence, Machine Learning and Data Science, vol. 2, no. 2, pp. 3222–3232, 2024.
• B. S. L. G. L. Gray et al., "Measuring the pervasiveness of IT general controls: A model and empirical validation," International Journal of Accounting Information Systems, vol. 56, 2025.
• AICPA, "The impact of SOC 1 and SOC 2 reports on financial statement audits," Journal of Accountancy, 2021.
• KPMG, "KPMG SOX Report: Modernizing the SOX Program with Automation," 2023.
• M. Eulerich, N. Waddoups, M. Wagener, and D. A. Wood, "Development of a Framework of Key Internal Control and Governance Principles for Robotic Process Automation (RPA)," Journal of Information Systems, vol. 38, no. 2, pp. 29–49, 2024.