Section 404 is one paragraph.
The audit is not.
Our founder was the Director of IT when the Sarbanes-Oxley Act arrived. He read the law — roughly 180 words asking management to assess its internal controls — and showed the auditors the paragraph. Then the major firms wrote hundreds of pages interpreting it, and for twenty years IT departments have been audited against the book, not the paragraph.
The result, every year: change tickets exported to spreadsheets, access reviews assembled by hand, screenshots emailed as evidence, and weeks of the team's time spent reconstructing what the systems already knew. ITAuditgo was built by someone who has sat in all three chairs — the IT director being audited, the IS auditor doing the auditing, and now the toolmaker — so the evidence assembles itself.
