What size bank do you work for and how many non-IT related SOX controls do you have?

We are not publicly traded, so we do not perform sox. We perform FDICIA. For controls outside of IT, we have approximately 40 Key controls for a 1.5 billion bank.

SOX controls are based on risk and not asset size, so you are asking people to post a bunch of apples and oranges.

Agree, I know banks about our size and they have over 100 key controls for FDICIA purposes.