US legislation requiring public companies to implement and attest to internal controls over financial reporting. SOX Section 404 has direct identity implications — requiring strong access controls, privileged access management, and audit trails.
Category: compliance. Part of the Identity Technologist Glossary — 158+ practitioner-grade definitions covering identity verification, KYC/AML, biometrics, fraud prevention, and compliance. See all terms at https://identitytechnologist.com/glossary.