Unlocking Strategic Value Through Smart Compliance​

Sarbanes-Oxley (SOX) is often seen as an expensive compliance requirement and a necessity of doing business. SOX is treated as something companies ‘have to do’ to satisfy auditors and regulators, rather than an opportunity to strengthen the control environment or business performance. When viewed only this way, SOX becomes just another rulebook that is disconnected from the overall business strategy.

With the right perspective, SOX can become a catalyst for efficiency, foresight, and transformation. By shifting the narrative from “compliance checkpoint” to “improvement opportunity,” companies unlock measurable benefits that extend far beyond audit readiness.

Making SOX Compliance Value Visible

SOX programs often require significant time, people, and investment — testing hundreds of controls, documenting evidence, and managing auditor requests. According to KPMG’s 2025 SOX survey, 45% of companies reported year-over-year SOX cost increases, with average budgets reaching $2.3M and 16 testing hours per control.

SOX programs consume significant resources with outcomes that are hard to quantify. Because the outcome is ‘no findings’ rather than a direct financial gain, leadership can see it as a sunk cost rather than an investment. The challenge is to make value visible.

Shifting the Compliance Narrative

Compliance costs are easy to see, but the value they create is often overlooked. This makes it difficult to connect controls to tangible business outcomes. Every effective control helps prevent misstatements, fraud, and reputational damage. When viewed this way, SOX becomes more than a compliance requirement; it serves as a continuous improvement engine. The real transformation occurs when organizations shift their mindset from “we have to comply” to “we can improve.”

Treat SOX as a Continuous Improvement Engine

Traditional SOX programs often repeat the same control tests year after year. SOX should be seen as a continuous improvement engine, not just a compliance function. Instead of treating testing as the finish line, it can be used as a lens to uncover process inefficiencies, highlight automation opportunities, and strengthen controls. Each walkthrough and each test result tells a story about how the business operates and where it can operate better. This approach positions SOX as a driver of operational excellence, not a static compliance burden.

Translate Compliance Data into Business Intelligence

SOX generates a wealth of data that often remains underutilized. Using analytics tools like Power BI or Workiva dashboards, compliance data can be transformed into full population analysis. This shift uncovers trends, exceptions, and risks that business leaders can act on. Analytics elevate SOX from a backward-looking audit exercise to a forward-looking risk intelligence function. Instead of just proving controls work, SOX can provide insights that improve decision making.

Build Collaboration Across the Business

The greatest value emerges when SOX teams work together early and often. Collaborating with finance, operations, and technology during system implementations, M&A integrations, or process redesigns ensures controls are embedded by design. Early involvement can build influence, while late involvement can cause friction. When SOX professionals demonstrate business understanding — how processes drive revenue, manage cost, and impact reporting — they earn a seat at the transformation table.

Embedding SOX in Digital Transformation

SOX delivers the greatest value when it is embedded early in transformation initiatives (ERP upgrades, acquisitions, automation deployments, etc.) rather than added after going live. By integrating controls into design from the start, companies avoid costly rework, strengthen assurance, and build influence instead of friction. Here is where SOX teams can add value to technology:

• Finance: Align controls with forecasting, close cycles, and reporting processes to reduce manual adjustments
• Technology: Provide support during ERP implementations, AI adoption, and system upgrades to embed automated controls
• Operations: Integrate SOX into process reengineering and M&A activities to ensure readiness and resilience

By being involved in digital transformation initiatives at the start, SOX teams can help pilot new technologies and share those wins across the organization. Innovation builds visibility, and visibility builds credibility.

Making Value Visible Through Storytelling

Executives respond to measurable impact, not compliance jargon. Speaking the language of business and quantifying SOX outcomes reframes the narrative from audit statistics to business value including reduced error rates, improved process visibility, or fewer surprises at quarter-end. Without that connection, leadership doesn’t see the broader strategic benefit. Instead of reporting “200 controls tested,” SOX leaders should connect outcomes to operational wins including:

• Process Reliability: Fewer exceptions, smoother reconciliations
• Efficiency Gains: Reduced manual reviews, faster reporting cycles
• Risk Mitigation: Quantifying avoided losses
• Trend Analysis: Showing maturity through automation adoption and reduced manual touchpoints

By embedding SOX metrics into operational dashboards and telling impact stories, compliance shifts from invisible to indispensable.

Where Risk Management Meets Opportunity

Compliance isn’t just about avoiding penalties — it’s about creating measurable business value. The most effective SOX programs equip process owners to drive improvement. When positioned strategically rather than as a compliance hurdle, SOX transforms into a powerful copilot for organizational change. By making value visible, embedding controls into transformation, and translating compliance outcomes into business language, organizations unlock the full potential of SOX.

Reach out to our Risk Solutions Practice to learn how we can help you embed agility, anticipate emerging threats, and transform SOX into a true source of strategic advantage.