COBIT 2019vsCOSO Internal Control - Integrated Framework (2013)
See exactly how COBIT 2019 controls map to COSO Internal Control - Integrated Framework (2013). Pre-computed mappings, identified gaps, and coverage analysis.
Need this as a report you can hand to an assessor? A coverage crosswalk for this pair can be built to order.
According to the TheArtOfService Compliance Knowledge Graph:
COBIT 2019 maps to COSO Internal Control - Integrated Framework (2013) with 8% coverage across 23 directly mapped controls. Analysis of 299 COBIT 2019 controls identifies 319 compliance gaps, primarily concentrated in Align, Plan and Organize – COBIT 2019.
Source: TheArtOfService Knowledge Graph | 299 controls analysed | 704 frameworks | 307K+ cross-framework mappings
Control Mappings
Showing 20 of 25 mapped controls across 5 domains. Sign up to explore all 307K+ mappings across 704 frameworks.
Align, Plan and Organize – COBIT 2019(9 mappings)
Build, Acquire and Implement – COBIT 2019(1 mappings)
Deliver, Service and Support – COBIT 2019(6 mappings)
Evaluate, Direct and Monitor (governance) – COBIT 2019(3 mappings)
Monitor, Evaluate and Assess – COBIT 2019(1 mappings)
+5 more mappings
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A COBIT 2019 to COSO Internal Control - Integrated Framework (2013) crosswalk, built to order
The table above lists candidate mappings. A crosswalk answers the narrower question you are probably here for: which COSO Internal Control - Integrated Framework (2013) controls your existing COBIT 2019 work already satisfies, which are real gaps, and the reasoning behind every claim so you can check it. One pair, $299, one time.
This direction has not been through crosswalk review and sign off, so no coverage figure is published for it. Reporting an unreviewed number would be worse than reporting none. It can be built to order at the same price as a pair that is already on the shelf.
If the two frameworks turn out to have too little in common for a crosswalk to help you, we say so and refund it rather than send a number worth nothing.
This direction has not been through crosswalk review and sign off, so no coverage figure is published for it. Reporting an unreviewed number would be worse than reporting none. It can be built to order at the same price as a pair that is already on the shelf.
If the two frameworks turn out to have too little in common for a crosswalk to help you, we say so and refund it rather than send a number worth nothing.
- Every evidenced control, with the reasoning behind it
- Every gap, with what it requires
- Its level of review stated plainly, not a bare number
Why this page shows two different percentages. The 8% in the header counts how many COBIT 2019 controls carry at least one candidate mapping in the graph, before any review. The crosswalk percentage counts something stricter: how many COSO Internal Control - Integrated Framework (2013) controls are actually evidenced, after a pass that argued against each mapping and kept only what survived. They answer different questions and they are not meant to agree.
A crosswalk narrows the work. It does not replace an audit, and your assessor may take a different view on individual controls. Mappings between frameworks are judgements, not text printed in either standard, which is why every claim in the report shows its reasoning. Questions go to support@theartofservice.com.
Related Comparisons
Other COBIT 2019 comparisons
Other COSO Internal Control - Integrated Framework (2013) comparisons
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What are the key differences between COBIT 2019 and COSO Internal Control - Integrated Framework (2013)?
COBIT 2019 has 299 controls across its framework, while COSO Internal Control - Integrated Framework (2013) covers 64 controls. Direct mapping analysis identifies 23 overlapping controls (8% coverage). The frameworks diverge most significantly in Align, Plan and Organize – COBIT 2019, where 88 COBIT 2019 controls have no direct COSO Internal Control - Integrated Framework (2013) equivalent.
How many controls map between COBIT 2019 and COSO Internal Control - Integrated Framework (2013)?
Of 299 total COBIT 2019 controls, 23 map directly to COSO Internal Control - Integrated Framework (2013) controls, representing 8% coverage. The remaining 319 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.
What are the compliance gaps when mapping COBIT 2019 to COSO Internal Control - Integrated Framework (2013)?
319 COBIT 2019 controls have no direct equivalent in COSO Internal Control - Integrated Framework (2013). The highest concentration of gaps is in Align, Plan and Organize – COBIT 2019 with 88 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 COBIT 2019 and COSO Internal Control - Integrated Framework (2013)?
The domain with the highest gap count is Align, Plan and Organize – COBIT 2019 (88 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.
Related Resources
This platform provides educational compliance tools, not legal, regulatory, or professional compliance advice. Cross-framework mappings are AI-assisted interpretations and do not reproduce or replace official standards. Framework names and trademarks belong to their respective owners. Consult qualified professionals for your specific compliance requirements. See our Terms of Service.