Master the 2026 CRISC Challenge – Grab Your Risk Control Superpowers!

Sarbanes-Oxley Act (SOX) controls are fundamentally built upon the COSO framework, specifically the COSO 2013 version, which provides a comprehensive approach to internal control. COSO stands for the Committee of Sponsoring Organizations of the Treadway Commission, and it emphasizes risk management, control objectives, and the overall governance structure required to ensure effective internal control processes.

The COSO 2013 framework enhances the internal control environment by integrating principles for how organizations can better manage their risks, ensuring financial reporting integrity and operational efficiency. It focuses on five components—control environment, risk assessment, control activities, information and communication, and monitoring activities—which align well with the objectives set forth by SOX to protect investors and improve the accuracy of corporate disclosures.

While other frameworks, such as ISO 27001, NIST Cybersecurity, and COBIT 5, are relevant to information security and IT governance, they do not serve as the primary foundation for SOX controls. ISO 27001 pertains to information security management, NIST Cybersecurity Framework centers on improving critical infrastructure cybersecurity, and COBIT 5 focuses on governance and management of enterprise IT. In contrast, COSO 2013 is explicitly designed to address internal controls and