The Sarbanes-Oxley Act (SOX) is a federal law that was enacted in 2002 to protect investors from fraudulent accounting activities. It requires public companies to maintain accurate financial records and establish internal controls to ensure the accuracy of those records. The official business definition of SOX Controls for Accounts Payable is a set of procedures and policies that are designed to ensure the accuracy and integrity of accounts payable transactions. These controls are designed to ensure that all transactions are properly authorized, recorded, and reported in a timely manner. This includes verifying that all payments are made to the correct vendors, that all invoices are accurate and that all payments are properly documented. SOX Controls for Accounts Payable also require that all accounts payable transactions are reconciled to the general ledger on a regular basis to ensure accuracy. These controls are designed to protect the company from fraudulent activities and to ensure that all accounts payable transactions are properly accounted for.