SOX ITGC Compliance

SOX ITGC evidence
in minutes, not months.

400+ hours per year manually assembling change evidence for IT General Controls. 30 to 90 minutes per sample. External auditors demand proof for every code change. MergeWhy captures it all automatically at merge time and exports directly to AuditBoard.

Spreadsheet-based evidence fails under scrutiny. Cryptographic sealing eliminates human error entirely.

400+

hours saved per cycle

22

COBIT controls mapped

4

PCAOB AS 2201 domains

1-click

AuditBoard CSV export

Capabilities

Built for
IT audit directors.

400+ Hours Saved Per CycleScreenata research

IT audit teams at public companies spend 400+ hours per SOX cycle manually collecting change management evidence from tickets, approvals, and CI pipelines. MergeWhy captures it automatically at merge time.

AuditBoard CSV Export

One-click export generates AuditBoard-compatible CSV packages for Visual Import. Three files: changes.csv (23 columns), control-testing.csv (14 columns), and evidence-gaps.csv (13 columns). UTF-8 BOM for Excel compatibility.

Stratified Audit Sampling

Built-in sampling engine follows PCAOB AS 2201 methodology. Four strata (high risk, emergency, weekend deploy, standard) with seeded PRNG for reproducible results. Auditors can verify the sample independently.

22 COBIT Controls Mapped

All 22 SOX ITGC controls across four PCAOB AS 2201 domains: Program Change Management, Access to Programs and Data, Computer Operations, and Program Development. Per-control evidence packages with pass/fail evaluation.

Tamper-Proof Evidence Vault

SHA-256 cryptographic sealing at merge time. Every Decision Evidence Record captures the complete audit trail and is sealed immutably. External auditors get cryptographic proof, not screenshots.

Per-Change Evidence Packages

For every sampled change, auditors get a complete evidence package: ticket reference, code review approvals, CI test results, security scan output, deployment attestation, and AI risk assessment. All in one record.

How It Works

Three steps to audit-ready evidence.

01

Install the GitHub App

Connect your repositories in under 2 minutes. MergeWhy begins capturing change management evidence from your very first PR.

02

Merge as usual

Developers change nothing about their workflow. Every merge generates a Decision Evidence Record with ticket links, approvals, reviews, and CI results.

03

Export for your auditor

Generate AuditBoard CSV packages or audit bundles with one click. Stratified sampling built in. Evidence sealed with SHA-256 for integrity.

Coverage

All four PCAOB domains covered.

Program Change Management

BAI06.01 — BAI06.05

Change authorization, approval, testing, emergency changes

Access to Programs & Data

DSS05.04 — DSS05.05

Logical access, provisioning, segregation of duties

Computer Operations

DSS01.03 — DSS04.08

Job scheduling, backup, incident management, recovery

Program Development

BAI07.01 — BAI07.06

SDLC, testing, deployment, post-implementation review

Get Started

Your next SOX cycle
doesn't have to hurt.

See how MergeWhy eliminates manual evidence collection. AuditBoard export included. Free for your first repository.