Cross-Framework Mapping

Argyris Double-Loop LearningvsCOSO Internal Control — Integrated Framework (2013)

See exactly how Argyris Double-Loop Learning controls map to COSO Internal Control — Integrated Framework (2013). Pre-computed mappings, identified gaps, and coverage analysis.

5
Controls Mapped
7
Gaps Found
42%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

Argyris Double-Loop Learning maps to COSO Internal Control — Integrated Framework (2013) with 42% coverage across 5 directly mapped controls. Analysis of 12 Argyris Double-Loop Learning controls identifies 7 compliance gaps — primarily concentrated in Defensive Routines and Learning.

Source: TheArtOfService Knowledge Graph | 12 controls analysed | 693 frameworks | 819K+ cross-framework mappings

Control Mappings

Showing 5 of 5 mapped controls across 3 domains. Sign up to explore all 819K+ mappings across 693 frameworks.

Learning Loops(1 mappings)

ARGYRIS-DLDouble-Loop Learning — questioning and modifying underlying assumptions, values, and policies
COSO-IC-CE-01The organization demonstrates commitment to integrity and ethical values

Defensive Routines and Learning(2 mappings)

ARGYRIS-DROrganizational Defensive Routines — actions preventing embarrassment or threat that also prevent learning
COSO-IC-RA-06The organization specifies objectives with sufficient clarity for risk identification and assessment
ARGYRIS-PICProductive Inquiry and Conversation — creating conditions for honest dialogue without defensiveness
COSO-IC-IC-14The organization internally communicates information including internal control objectives

Theories of Action(2 mappings)

ARGYRIS-M1Model I Behavior — unilateral control, win-lose framing, suppression of negative feelings, defensiveness
COSO-IC-CE-02The board demonstrates independence from management and exercises oversight of internal control
ARGYRIS-TUTheory-in-Use — the theory of action actually governing behavior, often unconscious and different from espoused
COSO-IC-CE-02The board demonstrates independence from management and exercises oversight of internal control

Related Comparisons

Other Argyris Double-Loop Learning comparisons

Other COSO Internal Control — Integrated Framework (2013) comparisons

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What are the key differences between Argyris Double-Loop Learning and COSO Internal Control — Integrated Framework (2013)?

Argyris Double-Loop Learning has 12 controls across its framework, while COSO Internal Control — Integrated Framework (2013) covers 31 controls. Direct mapping analysis identifies 5 overlapping controls (42% coverage). The frameworks diverge most significantly in Defensive Routines and Learning, where 3 Argyris Double-Loop Learning controls have no direct COSO Internal Control — Integrated Framework (2013) equivalent.

How many controls map between Argyris Double-Loop Learning and COSO Internal Control — Integrated Framework (2013)?

Of 12 total Argyris Double-Loop Learning controls, 5 map directly to COSO Internal Control — Integrated Framework (2013) controls — representing 42% coverage. The remaining 7 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.

What are the compliance gaps when mapping Argyris Double-Loop Learning to COSO Internal Control — Integrated Framework (2013)?

7 Argyris Double-Loop Learning controls have no direct equivalent in COSO Internal Control — Integrated Framework (2013). The highest concentration of gaps is in Defensive Routines and Learning with 3 unmapped controls. These gaps represent areas where additional controls, policies, or documentation must be created to achieve compliance with both frameworks.

Which control domains have the most gaps between Argyris Double-Loop Learning and COSO Internal Control — Integrated Framework (2013)?

The domain with the highest gap count is Defensive Routines and Learning (3 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.

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