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Cross-Framework Mapping

COSO Internal Control — Integrated Framework (2013)vsArgyris Double-Loop Learning

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

5
Controls Mapped
26
Gaps Found
13%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

COSO Internal Control — Integrated Framework (2013) maps to Argyris Double-Loop Learning with 13% coverage across 4 directly mapped controls. Analysis of 31 COSO Internal Control — Integrated Framework (2013) controls identifies 27 compliance gaps — primarily concentrated in Risk Assessment.

Source: TheArtOfService Knowledge Graph | 31 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.

Control Environment(3 mappings)

COSO-IC-CE-01The organization demonstrates commitment to integrity and ethical values
→ARGYRIS-DLDouble-Loop Learning — questioning and modifying underlying assumptions, values, and policies
COSO-IC-CE-02The board demonstrates independence from management and exercises oversight of internal control2 targets
→ARGYRIS-M1Model I Behavior — unilateral control, win-lose framing, suppression of negative feelings, defensiveness
→ARGYRIS-TUTheory-in-Use — the theory of action actually governing behavior, often unconscious and different from espoused

Information and Communication(1 mappings)

COSO-IC-IC-14The organization internally communicates information including internal control objectives
→ARGYRIS-PICProductive Inquiry and Conversation — creating conditions for honest dialogue without defensiveness

Risk Assessment(1 mappings)

COSO-IC-RA-06The organization specifies objectives with sufficient clarity for risk identification and assessment
→ARGYRIS-DROrganizational Defensive Routines — actions preventing embarrassment or threat that also prevent learning

Related Comparisons

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Other Argyris Double-Loop Learning comparisons

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

COSO Internal Control — Integrated Framework (2013) has 31 controls across its framework, while Argyris Double-Loop Learning covers 12 controls. Direct mapping analysis identifies 4 overlapping controls (13% coverage). The frameworks diverge most significantly in Risk Assessment, where 12 COSO Internal Control — Integrated Framework (2013) controls have no direct Argyris Double-Loop Learning equivalent.

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

Of 31 total COSO Internal Control — Integrated Framework (2013) controls, 4 map directly to Argyris Double-Loop Learning controls — representing 13% coverage. The remaining 27 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.

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

27 COSO Internal Control — Integrated Framework (2013) controls have no direct equivalent in Argyris Double-Loop Learning. The highest concentration of gaps is in Risk Assessment with 12 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 Internal Control — Integrated Framework (2013) and Argyris Double-Loop Learning?

The domain with the highest gap count is Risk Assessment (12 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.