Curriculum traceability
SOX / COSO Internal Control
This matrix shows how each curriculum area maps to SOX / COSO Internal Controlrequirements — the clause or control it supports, how it's taught, and the evidence the learner and organisation receive. It's a sample, illustrative mapping; your live records (completions, assessment scores, version history) form the per-organisation evidence pack.
What this supports — and what it doesn't
These programs support preparation for SOX / COSO Internal Control certification: they deliver the awareness and competence training the standard requires (notably Clause 7.2 Competence, 7.3 Awareness, and Annex A 6.3) and produce the documented completion and assessment records auditors look for. They do notby themselves certify your organisation or any individual, and they don't guarantee certification — your organisation still implements the management system and is audited by an accredited certification body. Training is the supporting evidence, not the certificate.
SOX 404 + COSO Internal Control
| Curriculum area | SOX clauses / controls | Method | Evidence produced |
|---|---|---|---|
| SOX + COSO Foundations | SOX 302 + 404 + COSO | Lesson + KC | Completion + score |
| ICFR Testing + Deficiencies | PCAOB AS 2201 | Lesson + KC | Completion + score |
Hover a clause code for its title. Clause references follow SOX / COSO Internal Control. For a per-organisation, audit-ready evidence pack, get in touch.