SOX Reports

"SOX reports" in an SAP environment aren't a separate, built-in category but rather refer to the financial reports and audit trails that companies rely on to meet Sarbanes-Oxley (SOX) compliance requirements. In practice, organizations use several standard and sometimes custom SAP reports to provide evidence of strong internal controls over financial reporting. Key examples include:

Financial Statement Reports

• Balance Sheet & Profit & Loss Reports: These reports (often generated using Financial Statement Versions) provide the summarized financial data needed to verify the integrity of the financial statements.
• Cash Flow Statements: Essential for showing how cash moves through the organization.

Ledger and Transaction-Level Reports

• General Ledger Reports: These detail all financial transactions at the account level and are critical for verifying journal entries and ensuring accuracy.
• Trial Balance Reports: Summarize the balances of all general ledger accounts to ensure that debits and credits are in balance.

Audit and Detail Reports

• Audit Trail Reports: These track changes and document the flow of transactions, helping auditors trace how figures have been compiled.
• Sub-Ledger Reports: Reports for areas like Accounts Receivable, Accounts Payable, and Asset Accounting reconcile detailed transactions with the general ledger.

Additional Considerations

• Custom or Enhanced Reports: Many organizations build custom reports or leverage SAP's Governance, Risk, and Compliance (GRC) tools to address specific internal control and SOX requirements, such as segregation of duties and access controls.

Ultimately, while SAP does not label any report explicitly as a "SOX report," the above reports form the backbone of SOX compliance by ensuring financial data is complete, accurate, and supported by a robust audit trail. The exact set of reports considered "SOX reports" can vary by organization based on their internal control framework and compliance strategy.