Turn COSO into Your SOX Superpower
The COSO Framework is often treated as a compliance formality—ticked off and forgotten. But when applied with intent, it becomes the backbone of a high-performing, auditable SOX 404 program. In this article, Ryan Godbey, CPA, breaks down why COSO still matters, where it gets lost in practice, and how to activate its core principles—like competence, responsiveness to change, and documentation clarity—to build real control that scales. Whether you're overhauling your SOX strategy or fine-tuning your control environment, this is your guide to making COSO work for your business
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