How to Audit AI Decisions for SOX and SOC 2 Compliance
Finance and compliance teams needing audit trails for AI-assisted approvals that satisfy SOX controls and SOC 2 audit requirements.
El problema
SOX Section 302/404 requires that material financial decision processes have documented controls and evidence of consistent application. When AI assists financial approvals — purchase orders, expense reports, vendor payments, revenue recognition decisions — those AI decisions must be auditable with the same rigor as human approvals. This requires: (1) a record of what decision was made and when; (2) the rules that governed it at that time; (3) the actor who authorized it; and (4) proof that the same rules produce the same outcome (reproducibility). Corules provides all four. Every evaluation produces an immutable audit record with policy_set_version, actor_id (from signed claims), normalized input hash, and outcome. Historical decisions are replayable — the same policy version + input always produces the same result.
Cómo lo resuelve Corules
Corules's policy runtime evaluates structured context against compiled CEL expressions — returning ALLOW, BLOCK, or ESCALATE with a reason and audit ID.
Ejemplo de política
// Audit record format satisfying SOX evidence requirements:
{
"audit_id": "aud_01J...",
"use_case": "purchase_order_approval",
"policy_set_version": "pset_v4.1.0", // what rules applied
"actor_id": "svc_agent_procurement_01", // who (signed claims)
"input_hash": "sha256:7f3a...", // what was evaluated
"outcome": "ALLOW", // what was decided
"evaluated_at": "2026-02-23T14:22:11Z" // when
}Frequently Asked Questions
Does the audit log satisfy SOX internal control documentation requirements?
The Corules audit ledger provides the technical evidence layer: every AI decision with policy version, actor, input, and outcome. Your SOX compliance team will need to map this to your specific control framework and risk assessment.
How long is audit data retained?
Retention is tenant-configurable. The ledger is append-only — records cannot be deleted or modified. Retention periods can be set to satisfy your regulatory obligations (7 years for SOX, for example).
Can we produce audit evidence on demand for a SOC 2 examination?
Yes. The audit API supports time-ranged queries by use case, actor, outcome, and policy version. Evidence exports are available in JSON and CSV format — formatted for auditor review.