Cross-Framework Mapping

COSO Internal Control - Integrated Framework (2013)vsCOBIT 2019

See exactly how COSO Internal Control - Integrated Framework (2013) controls map to COBIT 2019. Pre-computed mappings, identified gaps, and coverage analysis.

25
Controls Mapped
39
Gaps Found
20%
Coverage

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According to the TheArtOfService Compliance Knowledge Graph:

COSO Internal Control - Integrated Framework (2013) maps to COBIT 2019 with 20% coverage across 13 directly mapped controls. Analysis of 64 COSO Internal Control - Integrated Framework (2013) controls identifies 59 compliance gaps, primarily concentrated in Superseded batch representation – COSO Internal Control - Integrated Framework (2013).

Source: TheArtOfService Knowledge Graph | 64 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.

Control Activities – COSO Internal Control - Integrated Framework (2013)(6 mappings)

coso-internal-control-integrated-framework-2013::P10Principle 10: Selects and develops control activities2 targets
cobit-2019::DSS06.01DSS06.01 Align control activities embedded in business processes with a. Percen enterprise objectives
cobit-2019::DSS06.02DSS06.02 Control the processing of information
coso-internal-control-integrated-framework-2013::P11Principle 11: Selects and develops general controls over technology3 targets
cobit-2019::BAI06.01BAI06.01 Evaluate, prioritize and authorize change requests
cobit-2019::DSS05.04DSS05.04 Manage user identity and logical access
cobit-2019::DSS06.02DSS06.02 Control the processing of information
coso-internal-control-integrated-framework-2013::P12Principle 12: Deploys through policies and procedures
cobit-2019::APO01.09APO01.09 Define and communicate policies and procedures

Information and Communication – COSO Internal Control - Integrated Framework (2013)(2 mappings)

coso-internal-control-integrated-framework-2013::P14Principle 14: Communicates internally
cobit-2019::APO01.02APO01.02 Communicate management objectives, direction and decisions made
coso-internal-control-integrated-framework-2013::P15Principle 15: Communicates externally
cobit-2019::EDM05.02EDM05.02 Direct stakeholder engagement, communication and reporting

Monitoring Activities – COSO Internal Control - Integrated Framework (2013)(6 mappings)

coso-internal-control-integrated-framework-2013::P16Principle 16: Conducts ongoing and/or separate evaluations3 targets
cobit-2019::MEA02.01MEA02.01 Monitor internal controls
cobit-2019::MEA02.03MEA02.03 Perform control self-assessments
cobit-2019::MEA04.07MEA04.07 Execute the assurance initiative, focusing on operating effectiveness
coso-internal-control-integrated-framework-2013::P17Principle 17: Evaluates and communicates deficiencies3 targets
cobit-2019::MEA01.05MEA01.05 Ensure the implementation of corrective actions
cobit-2019::MEA02.04MEA02.04 Identify and report control deficiencies
cobit-2019::MEA04.08MEA04.08 Report and follow up on the assurance initiative

Control Environment – COSO Internal Control - Integrated Framework (2013)(6 mappings)

coso-internal-control-integrated-framework-2013::P2Principle 2: Exercises oversight responsibility
cobit-2019::EDM01.03EDM01.03 Monitor the governance system
coso-internal-control-integrated-framework-2013::P3Principle 3: Establishes structure, authority and responsibility3 targets
cobit-2019::APO01.04APO01.04 Define and implement the organizational structures
cobit-2019::APO01.05APO01.05 Establish roles and responsibilities
cobit-2019::DSS06.03DSS06.03 Manage roles, responsibilities, access privileges and levels of authority
coso-internal-control-integrated-framework-2013::P4Principle 4: Demonstrates commitment to competence2 targets
cobit-2019::APO01.08APO01.08 Define target skills and competencies
cobit-2019::APO07.03APO07.03 Maintain the skills and competencies of personnel

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Coverage crosswalk

A COSO Internal Control - Integrated Framework (2013) to COBIT 2019 crosswalk, built to order

The table above lists candidate mappings. A crosswalk answers the narrower question you are probably here for: which COBIT 2019 controls your existing COSO Internal Control - Integrated Framework (2013) work already satisfies, which are real gaps, and the reasoning behind every claim so you can check it. One pair, $299, one time.

COSO Internal Control - Integrated Framework (2013) into COBIT 2019
Not published yet

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.

COBIT 2019 into COSO Internal Control - Integrated Framework (2013)
Not published yet

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.

COSO Internal Control - Integrated Framework (2013) to COBIT 2019 (built to order)
$299
per framework pair, one time
  • 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 20% in the header counts how many COSO Internal Control - Integrated Framework (2013) controls carry at least one candidate mapping in the graph, before any review. The crosswalk percentage counts something stricter: how many COBIT 2019 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.

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What are the key differences between COSO Internal Control - Integrated Framework (2013) and COBIT 2019?

COSO Internal Control - Integrated Framework (2013) has 64 controls across its framework, while COBIT 2019 covers 299 controls. Direct mapping analysis identifies 13 overlapping controls (20% coverage). The frameworks diverge most significantly in Superseded batch representation – COSO Internal Control - Integrated Framework (2013), where 47 COSO Internal Control - Integrated Framework (2013) controls have no direct COBIT 2019 equivalent.

How many controls map between COSO Internal Control - Integrated Framework (2013) and COBIT 2019?

Of 64 total COSO Internal Control - Integrated Framework (2013) controls, 13 map directly to COBIT 2019 controls, representing 20% coverage. The remaining 59 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 COBIT 2019?

59 COSO Internal Control - Integrated Framework (2013) controls have no direct equivalent in COBIT 2019. The highest concentration of gaps is in Superseded batch representation – COSO Internal Control - Integrated Framework (2013) with 47 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 COBIT 2019?

The domain with the highest gap count is Superseded batch representation – COSO Internal Control - Integrated Framework (2013) (47 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.