TheArtOfService
Cross-Framework Mapping

COSO ERMvsISO 27005

See exactly how COSO ERM controls map to ISO 27005. Pre-computed mappings, identified gaps, and coverage analysis.

19
Controls Mapped
1
Gaps Found
35%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

COSO ERM maps to ISO 27005 with 35% coverage across 7 directly mapped controls. Analysis of 20 COSO ERM controls identifies 13 compliance gaps — primarily concentrated in COSO ERM: Risk Framework & Governance.

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

Control Mappings

Showing 19 of 19 mapped controls across 3 domains. Sign up to explore all 819K+ mappings across 693 frameworks.

COSO ERM: Risk Assessment(9 mappings)

COSO-07Risk analysis and evaluation3 targets
→ISO27005-06Risk identification methods
→ISO27005-08Risk criteria and thresholds
→ISO27005-10Risk interdependency analysis
COSO-08Risk criteria and thresholds3 targets
→ISO27005-06Risk identification methods
→ISO27005-08Risk criteria and thresholds
→ISO27005-10Risk interdependency analysis
COSO-09Risk scenario development3 targets
→ISO27005-06Risk identification methods
→ISO27005-08Risk criteria and thresholds
→ISO27005-10Risk interdependency analysis

COSO ERM: Risk Treatment(9 mappings)

COSO-11Risk treatment options and selection3 targets
→ISO27005-01Risk management policy and scope
→ISO27005-05Risk management integration
→ISO27005-18Risk register maintenance
COSO-13Residual risk acceptance3 targets
→ISO27005-01Risk management policy and scope
→ISO27005-05Risk management integration
→ISO27005-18Risk register maintenance
COSO-15Control implementation and monitoring3 targets
→ISO27005-01Risk management policy and scope
→ISO27005-05Risk management integration
→ISO27005-18Risk register maintenance

COSO ERM: Risk Monitoring & Review(1 mappings)

COSO-19Continuous improvement of risk processes
→ISO27005-19Continuous improvement of risk processes

Related Comparisons

Other COSO ERM comparisons

COSO ERM vs NIST SP 800-171A Rev 3 — Assessing CUI Security Requirements7 mappingsCOSO ERM vs TISAX — Trusted Information Security Assessment Exchange7 mappingsCOSO ERM vs EASA Part-IS — Information Security in Aviation7 mappingsCOSO ERM vs South Korea ISMS-P7 mappingsCOSO ERM vs German Supply Chain Due Diligence Act (LkSG)7 mappingsCOSO ERM vs NIST SP 800-397 mappingsCOSO ERM vs NIST SP 800-377 mappingsCOSO ERM vs BS 65000:2014 — Guidance on Organizational Resilience7 mappings

Other ISO 27005 comparisons

AS9100D — Aerospace Quality Management System vs ISO 270057 mappingsISO/IEC 27003:2017 vs ISO 270057 mappingsNIST SP 800-171A Rev 3 — Assessing CUI Security Requirements vs ISO 270057 mappingsAS9100D:2016 — Quality Management Systems for Aviation, Space, and Defence vs ISO 270057 mappingsBS 65000:2014 — Guidance on Organizational Resilience vs ISO 270057 mappingsIMO Maritime Cybersecurity Guidelines (MSC-FAL.1/Circ.3/Rev.2) vs ISO 270057 mappingsEASA Part-IS — Information Security in Aviation vs ISO 270057 mappingsSouth Korea ISMS-P vs ISO 270057 mappings

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What are the key differences between COSO ERM and ISO 27005?

COSO ERM has 20 controls across its framework, while ISO 27005 covers 20 controls. Direct mapping analysis identifies 7 overlapping controls (35% coverage). The frameworks diverge most significantly in COSO ERM: Risk Framework & Governance, where 5 COSO ERM controls have no direct ISO 27005 equivalent.

How many controls map between COSO ERM and ISO 27005?

Of 20 total COSO ERM controls, 7 map directly to ISO 27005 controls — representing 35% coverage. The remaining 13 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 ISO 27005?

13 COSO ERM controls have no direct equivalent in ISO 27005. The highest concentration of gaps is in COSO ERM: Risk Framework & Governance 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 ISO 27005?

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

Related Resources

How to Map Controls Across Frameworks|Multi-Framework Compliance Guide|Compliance Glossary

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.