NetSuite SOX Audit Checklist

Audit checklist

Areas to validate before a SOX audit

Sections 1–4

Control design & documentation

Change management

Regression testing

Access controls & SoD

Sections 5–8

Audit trail & logging

Evidence & documentation

Financial process validation

Audit readiness

Ensure your NetSuite environment is compliant, auditable, and ready for SOX audits. Use this checklist to validate controls, testing, access, and audit readiness.

Control Design & Documentation

All SOX controls are documented with owners Risks are mapped to each control Control frequency is defined

Change Management

All changes are logged and approved Changes are tested before deployment Test results are linked to changes

Regression Testing

Regression tests run after system changes Financial workflows are covered Results are stored and reviewable

Access Controls & SoD

User roles are reviewed regularly Segregation of duties is enforced Access changes are approved

Audit Trail & Logging

System activity is logged Logs are immutable Logs are reviewed periodically

Evidence & Documentation

Test evidence is stored with timestamps Screenshots/logs are available Documentation is audit-read

Financial Process Validation

Key processes are tested Reports and calculations are validated Reconciliations are in place

Audit Readiness

Evidence can be produced on demand Controls are tested consistently Exceptions are tracked and resolved

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Tip: Automating testing and evidence collection inside NetSuite can significantly improve audit readiness and reduce manual effort.

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