{
  "slug": "officer-certifications-ai",
  "title": "Someone signs to say the numbers are true. What did they check?",
  "summary": "SOX certification puts personal accountability on named officers. As AI drafts the material beneath it, what does reviewed mean, and what evidences it?",
  "lede": "Sarbanes Oxley put personal accountability for financial reports on two named individuals, on purpose, because diffuse responsibility is how the frauds of 2001 happened. As AI systems draft, reconcile and summarise the material underneath that signature, it is worth asking what the certifying officer's review now consists of, and what record exists that it happened.",
  "date": "2026-09-28",
  "reading_time": "16 min read",
  "category": "Regulated",
  "tags": ["SOX certification", "Section 302", "sub-certification", "internal control over financial reporting", "AI in financial close", "audit evidence"],
  "image": "https://cdn.twc.sh/images/igcache/Officer%20Certifications/1200_630/blog.jpg",
  "url": "/blog/officer-certifications-ai.html",
  "wordcount": 3347,
  "related": ["esignature-proves-the-mailbox", "approve-by-email-and-emoji", "who-approved-this-deploy"],
  "schema": "Article"
}