financial-compliance-sox

Define a FinancialRole enum covering order entry, approval, purchasing, and payment roles, then maintain a list of prohibited combinations like payment_initiator plus payment_approver. The role assignment function checks for conflicts and throws an error before completing any conflicting assignment.

Shopify has no native approval workflows, so use Shopify Flow with an Order created trigger and a condition on order total above your threshold. The flow tags the order as pending approval and notifies your team, who record the decision as an order note for audit evidence.

Yes, WooCommerce supports granular role-based access through plugins like User Role Editor or Members, and order approval via WooCommerce Order Approval or YITH plugins. Simple History captures admin actions with user attribution and timestamps for audit logging.

Use an append-only log where the application role has only INSERT permission, with UPDATE and DELETE revoked. Every entry should include a control reference ID, actor, subject, timestamp, and an outcome of pass, fail, or exception so auditors can query evidence per control.

Common failures include mutable audit logs, controls that log warnings instead of blocking transactions, missing evidence on weekends, and approval checks enforced only in the UI. Controls must run in the service layer and operate every day transactions are processed.

An account is dormant when the last login is more than 90 days ago or the user has never logged in. Quarterly access reviews should flag dormant accounts and SOD conflicts as exceptions routed to managers for sign-off.