Cross-Framework Mapping

COSO Internal Control - Integrated Framework (2013)vsFederal Decree-Law No. 45 of 2021 on the Protection of Personal Data (UAE PDPL)

See exactly how COSO Internal Control - Integrated Framework (2013) controls map to Federal Decree-Law No. 45 of 2021 on the Protection of Personal Data (UAE PDPL). Pre-computed mappings, identified gaps, and coverage analysis.

7
Controls Mapped
41
Gaps Found
8%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

COSO Internal Control - Integrated Framework (2013) maps to Federal Decree-Law No. 45 of 2021 on the Protection of Personal Data (UAE PDPL) with 8% coverage across 4 directly mapped controls. Analysis of 48 COSO Internal Control - Integrated Framework (2013) controls identifies 44 compliance gaps — primarily concentrated in Control Environment.

Source: TheArtOfService Knowledge Graph | 48 controls analysed | 706 frameworks | 324K+ cross-framework mappings

Control Mappings

Showing 7 of 7 mapped controls across 3 domains. Sign up to explore all 324K+ mappings across 706 frameworks.

Control Activities(5 mappings)

CA-10Selects and Develops Control Activities3 targets
UAE-PDPL-Art.10Data Protection Officer (DPO) (UAE PDPL Article 10)
UAE-PDPL-Art.18_19_20_21Security measures, controller/processor relationship, DPIA (UAE PDPL Articles 18-21)
UAE-PDPL-Art.4_5Lawful basis and principles for processing personal data (UAE PDPL Articles 4-5)
CA-12Deploys Through Policies and Procedures2 targets
UAE-PDPL-Art.10Data Protection Officer (DPO) (UAE PDPL Article 10)
UAE-PDPL-Art.18_19_20_21Security measures, controller/processor relationship, DPIA (UAE PDPL Articles 18-21)

Control Environment(1 mappings)

P1Demonstrates Commitment to Integrity and Ethical Values
UAE-PDPL-Art.8Records of processing activities (UAE PDPL Article 8)

Risk Assessment(1 mappings)

P7Identifies and Analyzes Risk
UAE-PDPL-Art.8Records of processing activities (UAE PDPL Article 8)

Related Comparisons

Other COSO Internal Control - Integrated Framework (2013) comparisons

Other Federal Decree-Law No. 45 of 2021 on the Protection of Personal Data (UAE PDPL) comparisons

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What are the key differences between COSO Internal Control - Integrated Framework (2013) and Federal Decree-Law No. 45 of 2021 on the Protection of Personal Data (UAE PDPL)?

COSO Internal Control - Integrated Framework (2013) has 48 controls across its framework, while Federal Decree-Law No. 45 of 2021 on the Protection of Personal Data (UAE PDPL) covers 12 controls. Direct mapping analysis identifies 4 overlapping controls (8% coverage). The frameworks diverge most significantly in Control Environment, where 15 COSO Internal Control - Integrated Framework (2013) controls have no direct Federal Decree-Law No. 45 of 2021 on the Protection of Personal Data (UAE PDPL) equivalent.

How many controls map between COSO Internal Control - Integrated Framework (2013) and Federal Decree-Law No. 45 of 2021 on the Protection of Personal Data (UAE PDPL)?

Of 48 total COSO Internal Control - Integrated Framework (2013) controls, 4 map directly to Federal Decree-Law No. 45 of 2021 on the Protection of Personal Data (UAE PDPL) controls — representing 8% coverage. The remaining 44 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 Federal Decree-Law No. 45 of 2021 on the Protection of Personal Data (UAE PDPL)?

44 COSO Internal Control - Integrated Framework (2013) controls have no direct equivalent in Federal Decree-Law No. 45 of 2021 on the Protection of Personal Data (UAE PDPL). The highest concentration of gaps is in Control Environment with 15 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 Federal Decree-Law No. 45 of 2021 on the Protection of Personal Data (UAE PDPL)?

The domain with the highest gap count is Control Environment (15 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.

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