Cross-Framework Mapping

COSO ERMvsAPRA SPS 220 Risk Management (Superannuation)

See exactly how COSO ERM controls map to APRA SPS 220 Risk Management (Superannuation). Pre-computed mappings, identified gaps, and coverage analysis.

12
Controls Mapped
8
Gaps Found
30%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

COSO ERM maps to APRA SPS 220 Risk Management (Superannuation) with 30% coverage across 6 directly mapped controls. Analysis of 20 COSO ERM controls identifies 14 compliance gaps — primarily concentrated in COSO ERM: Risk Monitoring & Review.

Source: TheArtOfService Knowledge Graph | 20 controls analysed | 693 frameworks | 819K+ cross-framework mappings

Control Mappings

Showing 12 of 12 mapped controls across 2 domains. Sign up to explore all 819K+ mappings across 693 frameworks.

COSO ERM: Risk Assessment(3 mappings)

COSO-07Risk analysis and evaluation
SPS220-22Risk Identification and Assessment
COSO-08Risk criteria and thresholds
SPS220-22Risk Identification and Assessment
COSO-09Risk scenario development
SPS220-22Risk Identification and Assessment

COSO ERM: Risk Treatment(9 mappings)

COSO-11Risk treatment options and selection3 targets
SPS220-27Framework Review
SPS220-28Risk Management Declaration
SPS220-29Internal Audit
COSO-13Residual risk acceptance3 targets
SPS220-27Framework Review
SPS220-28Risk Management Declaration
SPS220-29Internal Audit
COSO-15Control implementation and monitoring3 targets
SPS220-27Framework Review
SPS220-28Risk Management Declaration
SPS220-29Internal Audit

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What are the key differences between COSO ERM and APRA SPS 220 Risk Management (Superannuation)?

COSO ERM has 20 controls across its framework, while APRA SPS 220 Risk Management (Superannuation) covers 16 controls. Direct mapping analysis identifies 6 overlapping controls (30% coverage). The frameworks diverge most significantly in COSO ERM: Risk Monitoring & Review, where 5 COSO ERM controls have no direct APRA SPS 220 Risk Management (Superannuation) equivalent.

How many controls map between COSO ERM and APRA SPS 220 Risk Management (Superannuation)?

Of 20 total COSO ERM controls, 6 map directly to APRA SPS 220 Risk Management (Superannuation) controls — representing 30% coverage. The remaining 14 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.

What are the compliance gaps when mapping COSO ERM to APRA SPS 220 Risk Management (Superannuation)?

14 COSO ERM controls have no direct equivalent in APRA SPS 220 Risk Management (Superannuation). The highest concentration of gaps is in COSO ERM: Risk Monitoring & Review with 5 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 COSO ERM and APRA SPS 220 Risk Management (Superannuation)?

The domain with the highest gap count is COSO ERM: Risk Monitoring & Review (5 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.

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.