COSO Principles

COSO Principles provide a standardized framework for designing, implementing, and evaluating internal controls to manage risk and ensure reliable financial reporting. Widely adopted under the Sarbanes-Oxley Act (SOX), the COSO Framework supports operational effectiveness, compliance, and transparent governance.

COSO Principles

SAI360 enables organizations to embed COSO-aligned internal controls into their risk and compliance programs with agility and scalability. Our GRC platform helps map risks to control activities, automate testing and assessments, and provide continuous visibility into compliance posture.

Whether you’re aligning to SOX 404, strengthening operational risk management, or improving governance, SAI360 provides the structure to drive both assurance and accountability.

Modules That Power The Solution

Internal Controls

Reinforce risk mitigation with tested, auditable, and accountable controls.

  • Automate testing and evidence collection
  • Link controls to risks and findings
  • Streamline SOX compliance and audit readiness

Enterprise & Operational Risk

Identify, assess, and manage risk across your enterprise.

  • Centralize risk data and controls
  • Automate assessments and reporting
  • Track ownership and risk scoring

Policy Management

Centralize and automate your end-to-end policy lifecycle.

  • Streamline creation, approvals, and tracking
  • Link policies to compliance and risk
  • Integrate with training, disclosures, and reporting

Internal Audit

Drive assurance and accountability with streamlined internal audits.

  • Plan and scope audits with confidence
  • Centralize documentation and workflows
  • Track findings through to resolution

Regulatory Compliance

Stay ahead of regulations with real-time compliance oversight.

  • Monitor and implement regulatory changes
  • Map requirements to risks and controls
  • Automate workflows and audit tracking

Ethics & Compliance Training

Deliver engaging and impactful training aligned to policies and risks

  • Deliver engaging, role-based content
  • Support global languages and formats
  • Track completion and participation metrics

FAQs

The COSO Framework is suitable for any organization—public, private, or nonprofit—that wants to strengthen internal controls, improve risk management, or enhance corporate governance. It’s especially useful for finance, audit, compliance, and enterprise risk teams.

COSO provides a structured framework for identifying, assessing, and responding to risks across an organization. By integrating risk management with internal controls, COSO helps organizations improve decision-making, resilience, and performance outcomes.

No. While COSO is often associated with financial reporting, the framework is designed to support internal controls across all areas of a business, including operations, compliance, and strategic risk. It’s widely used in enterprise risk management (ERM) and corporate governance programs.

The COSO Framework is suitable for any organization—public, private, or nonprofit—that wants to strengthen internal controls, improve risk management, or enhance corporate governance. It’s especially useful for finance, audit, compliance, and enterprise risk teams.

COSO provides a structured framework for identifying, assessing, and responding to risks across an organization. By integrating risk management with internal controls, COSO helps organizations improve decision-making, resilience, and performance outcomes.

No. While COSO is often associated with financial reporting, the framework is designed to support internal controls across all areas of a business, including operations, compliance, and strategic risk. It’s widely used in enterprise risk management (ERM) and corporate governance programs.

Let Us Help

SAI360 enables you to make agile decisions using up-to-the-minute dashboards for key metrics to:

  • Streamline and strengthen internal controls using COSO methodology
  • Meet Sarbanes-Oxley compliance
  • Drive accountability and reduce risk
  • Provide confidence for stakeholders and regulators