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March 15, 2026Open Access

Technical Assumptions in SOX Section 302/404 and the Autonomous Agent Challenge

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Authors

ALAlex Li

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Implication

Analysis reveals that autonomous AI agents create transparency issues in financial reporting, complicating CEO certifications.

Key Points

  • To explore the conflict between SOX Sections 302/404 assumptions and the operational reality of autonomous AI agents in financial reporting.
  • Utilized assumption–violation mapping to identify gaps in current control processes.
  • Analyzed the implications of autonomous AI agent behavior on financial reporting compliance.
  • Mapped COSO components to agent behaviors to identify weaknesses.
  • Identified six structural gaps between SOX assumptions and autonomous agent capabilities.
  • Demonstrated how AI decisions lead to epistemic opacity, weakening CEO's ability to assure controls.
  • Presented three scenarios illustrating potential material weaknesses under PCAOB AS 2201.

Cite This Study

Alex Li (2026) studied this question.

synapsesocial.com/papers/69b6068883145bc643d1c744https://doi.org/10.5281/zenodo.19001854
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Also Consider

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  1. 1Technical Assumptions in SOX Section 302/404 and the Autonomous Agent Challenge2026
  2. 2AI Agents and Sarbanes-Oxley Internal Control: Six Structural Gaps in Financial Reporting2026
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