SOX Financial Data Controls
SOXfreeData quality controls for SOX Section 404 compliance — financial reporting accuracy, completeness, and auditability.
Checks included (23)
Column Not Null
Asserts that a specified column contains no null values. This is the most fundamental completeness check — every row must have a value present in the target column.
Column Completeness Threshold
Asserts that a column meets a minimum completeness threshold, measured as the percentage of non-null values. Useful when some nulls are acceptable but the overall population rate must stay above a defined level (e.g., 95%).
Required Fields for Status
Asserts that when a status column has a specific value (e.g., 'active'), a set of required fields must all be populated (non-null). Enforces lifecycle-based data completeness rules where later stages demand richer data.
SOX Journal Entry Authorization Check(approved_by)
Validates that all journal entries have been authorized. Both the approver identity and approval timestamp must be non-null, ensuring no unauthorized entries exist in the general ledger.
SOX Transaction Reversal Documentation
Validates that reversed transactions have a documented reason. When a transaction is flagged as reversed, the reversal_reason column must be non-null and non-empty to maintain a proper audit trail.
Sum Matches Total
Asserts that the sum of detail/line-item rows matches the corresponding header or total row value. Validates financial reconciliation, order totals, and any parent-child numeric relationships where parts must equal the whole.
Cross-Column Consistency
Asserts that when column A has a specific value, column B has the expected corresponding value. Enforces business rules such as 'if status is shipped, shipped_date must not be null' or 'if country is US, currency must be USD'.
Date Order Valid
Asserts that a start date column is always before or equal to an end date column for every row. Catches data entry errors, timezone conversion bugs, or ETL transformation issues that invert temporal ordering.
Enum Value Valid
Asserts that all values in a column belong to a predefined set of allowed values. Catches typos, unexpected category values, or upstream system changes that introduce new enum variants without coordination.
SOX Segregation of Duties Check
Validates that the same person did not both create and approve a transaction or journal entry. The creator and approver must be different individuals to prevent fraud and ensure proper internal controls.
Non-Negative Values
Validates that a numeric column contains no negative values. Common for quantities, counts, amounts, durations, and other measures that should never be negative.
Amount Limit
Validates that financial amounts do not exceed a configurable limit. Catches data entry errors, currency conversion issues, and fraudulent transactions. Supports both upper and optional lower bounds.
Value In Range
Validates that all values in a numeric column fall within a specified minimum and maximum range (inclusive). Catches data entry errors, unit conversion issues, and out-of-bounds values.
Z-Score Outlier Detection
Detects statistical outliers by checking if values fall within X standard deviations of the mean (z-score method). Values with |z-score| > threshold are flagged as potential outliers. Useful for detecting data entry errors, measurement anomalies, and distribution shifts.
Column Unique
Validates that all non-null values in a specified column are unique. Useful for natural keys, email addresses, identifiers, and any column where duplicates indicate a data quality issue.
Composite Unique
Validates that the combination of specified columns forms a unique key. Ensures no two rows share the same values across all listed columns, enforcing composite key integrity.
Primary Key Valid
Validates that a column qualifies as a valid primary key by ensuring all values are both unique and not null. Combines uniqueness and completeness checks into a single rule.
Foreign Key Valid
Validates that all non-null values in a foreign key column exist in the referenced parent table's primary key column. Detects orphaned references that break referential integrity.
Cross-Table Count Match
Validates that row counts or aggregated values match between related tables. For example, the number of order line items should match the item_count on the order header, or the sum of transaction amounts should match the account balance.
Mean In Range
Asserts that the arithmetic mean of a numeric column falls within an expected range. Detects data drift, calculation errors, or upstream changes that shift the central tendency of key metrics.
Standard Deviation Stable
Asserts that the standard deviation of a numeric column has not changed more than the specified percentage from a known baseline. Detects changes in data variability that may indicate corrupted data, changed source systems, or process failures.
ISO Currency Code Validation(currency_code)
Validates that values are valid ISO 4217 currency codes (e.g., USD, EUR, GBP, JPY)
Table Freshness
Asserts that a table has been updated within the specified number of hours. Uses the table's metadata (last modified timestamp) or a designated timestamp column to verify data is fresh and pipelines are running on schedule.