SOX remediation tracker: actions, evidence, and retest plan

Create a SOX remediation tracker for the following issues: {sox_issues}.

Inputs:
- Issue descriptions and severity: {issue_details}
- Process owners: {owners}
- Target remediation dates: {target_dates}
- Constraints/resources: {constraints}

Output:
1) Tracker table: issue, root cause, remediation actions, owner, due date, evidence required, status, retest date.
2) Retest plan and sampling considerations.
3) Audit committee update summary (bullet points).
4) Risks of delay and interim compensating controls.

Keep it detailed and execution-ready.