SOX controls (for royalty)

SOX controls (for royalty): SOX (Sarbanes-Oxley) controls for royalty reporting are the documented internal controls that publicly-traded apparel licensees must demonstrate for royalty-related financial workflows — who can change what, who approves statements, segregation of duties, and immutable audit-trail capture. SOX-tier controls require structured workflows that spreadsheet-based royalty processes cannot easily defend.