Anecdotally, companies in bad shape use SOX as an excuse for a lot of their bad behavior. I worked at an ad tech which decided engineers should not have access

Anecdotally, companies in bad shape use SOX as an excuse for a lot of their bad behavior. I worked at an ad tech which decided engineers should not have access to revenue data. Nor should they have access to click data or other relevant data on how customers were doing. Needless to say, if you are a transactional business who makes money when people perform an action - this is critical information to know. The company eventually lost focused and failed to IPO. While all of this was done in the name of SOX. I don’t believe SOX required any of it.