COSO Internal Control - Integrated Framework (2013)vsIRM Enterprise Risk Management Framework (Institute of Risk Management)
See exactly how COSO Internal Control - Integrated Framework (2013) controls map to IRM Enterprise Risk Management Framework (Institute of Risk Management). Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
COSO Internal Control - Integrated Framework (2013) maps to IRM Enterprise Risk Management Framework (Institute of Risk Management) with 4% coverage across 2 directly mapped controls. Analysis of 48 COSO Internal Control - Integrated Framework (2013) controls identifies 46 compliance gaps — primarily concentrated in Control Environment.
Source: TheArtOfService Knowledge Graph | 48 controls analysed | 723 frameworks | 332K+ cross-framework mappings
Control Mappings
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Control Environment(2 mappings)
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What are the key differences between COSO Internal Control - Integrated Framework (2013) and IRM Enterprise Risk Management Framework (Institute of Risk Management)?
COSO Internal Control - Integrated Framework (2013) has 48 controls across its framework, while IRM Enterprise Risk Management Framework (Institute of Risk Management) covers 7 controls. Direct mapping analysis identifies 2 overlapping controls (4% coverage). The frameworks diverge most significantly in Control Environment, where 14 COSO Internal Control - Integrated Framework (2013) controls have no direct IRM Enterprise Risk Management Framework (Institute of Risk Management) equivalent.
How many controls map between COSO Internal Control - Integrated Framework (2013) and IRM Enterprise Risk Management Framework (Institute of Risk Management)?
Of 48 total COSO Internal Control - Integrated Framework (2013) controls, 2 map directly to IRM Enterprise Risk Management Framework (Institute of Risk Management) controls — representing 4% coverage. The remaining 46 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 IRM Enterprise Risk Management Framework (Institute of Risk Management)?
46 COSO Internal Control - Integrated Framework (2013) controls have no direct equivalent in IRM Enterprise Risk Management Framework (Institute of Risk Management). The highest concentration of gaps is in Control Environment with 14 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 IRM Enterprise Risk Management Framework (Institute of Risk Management)?
The domain with the highest gap count is Control Environment (14 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.
Related Resources
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