The Sarbanes-Oxley Act of 2002 (SOX) is an act passed by U.S Congress in 2002 to protect investors from the possibility of fraudulent accounting activities by corporations. The SOX Act mandated strict reforms to improve financial disclosures from corporations and prevent accounting fraud. The SOX Act was created in response to accounting malpractice in the early 2000s, when public scandals such as Enron Corporation, Tyco International plc, and WorldCom shook investor confidence in financial statements and demanded an overhaul of regulatory standards.
Sarbanes-Oxley act or the SOX compliance require that whenever critical task are executed, it should NOT be done individually, it requires the critical transactions or the task at hand to be authorized by two persons and not just one. While managing server or cloud infrastructure, critical action like viewing the ssh session recordings should be authorized by a supervisor as well.