Cross-Framework Mapping

COSO Internal Control - Integrated Framework (2013)vsISO 37000:2021

See exactly how COSO Internal Control - Integrated Framework (2013) controls map to ISO 37000:2021. Pre-computed mappings, identified gaps, and coverage analysis.

3
Controls Mapped
45
Gaps Found
4%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

COSO Internal Control - Integrated Framework (2013) maps to ISO 37000:2021 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 | 718 frameworks | 330K+ cross-framework mappings

Control Mappings

Showing 3 of 3 mapped controls across 1 domains. Sign up to explore all 330K+ mappings across 718 frameworks.

Control Environment(3 mappings)

COSO-IC-CE-01The organization demonstrates commitment to integrity and ethical values
ISO37000-GF-01Cl. 6.9 Ethical behavior - Acting with integrity, honesty, equity, and social responsibility
COSO-IC-CE-02The board demonstrates independence from management and exercises oversight of internal control2 targets
ISO37000-GF-02Cl. 6.5 Accountability - Being answerable for decisions and actions to stakeholders
ISO37000-GF-04Cl. 5 Rule of law - Compliance with applicable laws, regulations, and governance codes

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What are the key differences between COSO Internal Control - Integrated Framework (2013) and ISO 37000:2021?

COSO Internal Control - Integrated Framework (2013) has 48 controls across its framework, while ISO 37000:2021 covers 59 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 ISO 37000:2021 equivalent.

How many controls map between COSO Internal Control - Integrated Framework (2013) and ISO 37000:2021?

Of 48 total COSO Internal Control - Integrated Framework (2013) controls, 2 map directly to ISO 37000:2021 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 ISO 37000:2021?

46 COSO Internal Control - Integrated Framework (2013) controls have no direct equivalent in ISO 37000:2021. 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 ISO 37000:2021?

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.

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.