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United States · Sarbanes-Oxley · IT General Controls

SOX: ITGC change management meets AI-written code

For issuers and their relevant vendors, IT general controls over change management underpin reliable financial reporting. The external auditor's question is the same as ever, with a new actor writing the code.

SOX · IT General Controls · Change Management

Changes to systems affecting financial reporting: approved, tested and documented, with segregation of duties.

What the regulation demands of software development

  • Change mgmt. Documented approval before production, by someone other than the developer.
  • Segregation. The approver is not the implementer; with AI generating code, that line blurs without a technical control.
  • Evidence. External-auditor sampling over the period's changes: each change needs a verifiable record.

How LineBreak answers

  • Nothing reaches production with known vulnerabilities. Every change is scanned before merging; if the scanner cannot run, the change does not pass. Exceptions are human, scoped to one exact finding, with name and reason on the record.
  • The AI writes the code; an identified person signs. Approved criteria carry the name of who approved them. The AI writing code can read them, but cannot modify them.
  • Every approval is cryptographically signed. Your auditor verifies it independently, without relying on us or on the team's word, years later if needed.
  • The evidence lives in YOUR infrastructure. Not on our servers. The record of every change (who approved what, when, with what result) travels with the code itself.

What LineBreak is NOT

  • LineBreak does not certify or guarantee compliance with any regulation: it produces the evidence your accountable people answer with.
  • It does not replace the roles your regulation requires (security officers, internal audit, regulatory reporting).
  • Decisions and accountability remain human. That is the product's design principle.
See the 8-minute demonstration

An AI-generated change is blocked, a person approves it by name, and the audit report is generated in front of you. With your risk team or your auditor present.