Regulations > COSO Principles

COSO Principles

Industry standards that help evaluate risk and ensure transparency

What Are COSO Principles?

COSO Principles help organizations work within established industry standards to evaluate risk and ensure transparent, ethical processes. Internal Control — Integrated Framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) is used by corporations to create internal controls in the areas of operations, reporting, and compliance. Originally released in 1992, the COSO Framework was last updated in 2013.

At a Glance
StandardCOSO Principles
Released1992 (last update 2013)
SAI360 SolutionInternal Control
& SOX Compliance
Internal Audit Dashboard

Most U.S. companies rely on the COSO Framework as the basis for compliance with Section 404 of the Sarbanes-Oxley Act (SOX) act. Internationally, COSO Principles have been incorporated into financial reporting legislation in many countries.

Why Are COSO Principles Important?

The COSO Framework can be beneficial to all organizations to help improve business operations, manage risk, and establish monitoring and reporting processes. The Framework is especially useful for companies filing annual reports on internal controls under Section 404 of SOX.

How SAI360 Supports COSO Principles Compliance

SAI360 supports internal controls management within the COSO Framework by providing a flexible, agile approach. Our cloud-first software and modern ethics and compliance learning content maps risk to requirements, automates assessments, and improves compliance and business performance so you can truly manage your IT risk. It 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


If you are looking to operationalize internal controls across your organization, SAI360 provides a solution that is ready to help you meet the expectations of your shareholders, regulators, customers, and partners. 

See how SAI360 helps manage risk in your industry.

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