TheArtOfService
Cross-Framework Mapping

COSO Internal Control — Integrated Framework (2013)vsOECD/G20 Principles of Corporate Governance

See exactly how COSO Internal Control — Integrated Framework (2013) controls map to OECD/G20 Principles of Corporate Governance. 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 OECD/G20 Principles of Corporate Governance 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
→OECD-CG-I-01Framework developed with impact on economic performance, market integrity, and incentives
COSO-IC-CE-02The board demonstrates independence from management and exercises oversight of internal control2 targets
→OECD-CG-I-02Legal and regulatory requirements consistent with rule of law, transparent, and enforceable
→OECD-CG-II-04Capital structures and arrangements enabling disproportionate control should be disclosed

Information and Communication(1 mappings)

COSO-IC-IC-14The organization internally communicates information including internal control objectives
→OECD-CG-IV-02Stakeholders have access to relevant information and can communicate concerns to the board

Risk Assessment(1 mappings)

COSO-IC-RA-06The organization specifies objectives with sufficient clarity for risk identification and assessment
→OECD-CG-VI-04Board fulfills key functions — strategy, risk, succession, remuneration, compliance, reporting

Related Comparisons

Other COSO Internal Control — Integrated Framework (2013) comparisons

COSO Internal Control — Integrated Framework (2013) vs ILO Nursing Personnel Convention C149 (1977)6 mappingsCOSO Internal Control — Integrated Framework (2013) vs SASB Standards (ISSB Integrated)6 mappingsCOSO Internal Control — Integrated Framework (2013) vs NAIC Insurance Data Security Model Law (MDL-668)6 mappingsCOSO Internal Control — Integrated Framework (2013) vs Singapore Government Instruction Manual on ICT&SS Management (IM8)6 mappingsCOSO Internal Control — Integrated Framework (2013) vs The Leadership Challenge (Kouzes & Posner)5 mappingsCOSO Internal Control — Integrated Framework (2013) vs ICN Leadership for Change Programme5 mappingsCOSO Internal Control — Integrated Framework (2013) vs SSAE 18 — Attestation Standards (SOC Reporting)5 mappingsCOSO Internal Control — Integrated Framework (2013) vs PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)5 mappings

Other OECD/G20 Principles of Corporate Governance comparisons

ICN Leadership for Change Programme vs OECD/G20 Principles of Corporate Governance8 mappingsNHS Healthcare Leadership Model vs OECD/G20 Principles of Corporate Governance8 mappingsGoleman Emotional Intelligence Leadership Framework vs OECD/G20 Principles of Corporate Governance8 mappingsISO 37000:2021 vs OECD/G20 Principles of Corporate Governance8 mappingsThe Leadership Challenge (Kouzes & Posner) vs OECD/G20 Principles of Corporate Governance7 mappingsHeifetz Adaptive Leadership Framework vs OECD/G20 Principles of Corporate Governance6 mappingsArgyris Double-Loop Learning vs OECD/G20 Principles of Corporate Governance6 mappingsSenge Fifth Discipline — Learning Organization vs OECD/G20 Principles of Corporate Governance5 mappings

Stop Paying Consultants to Read Spreadsheets

AI-powered compliance intelligence across 693 frameworks — at a fraction of consulting costs.

$0/forever

Free

  • ✓ 693 framework browser
  • ✓ Cross-framework mappings (819K+)
  • ✓ 824 compliance assessments
  • ✓ 3 AI queries & searches per day
Get Started Free
Recommended
$49/month

Professional

  • ✓ Unlimited AI Compliance Advisory
  • ✓ Unlimited full-text search
  • ✓ Framework self-assessment
  • ✓ PDF, Excel & CSV exports
Start 7-Day Free Trial →

Popular framework comparisons

NIST CSF vs NIST 800-53ISO 27001 vs NIST CSFCMMC vs NIST 800-53FedRAMP vs NIST 800-53NIST CSF vs SOC 2HIPAA vs NIST 800-53ISO 27001 vs SOC 2ISO 27001 vs ISO 27701

What are the key differences between COSO Internal Control — Integrated Framework (2013) and OECD/G20 Principles of Corporate Governance?

COSO Internal Control — Integrated Framework (2013) has 31 controls across its framework, while OECD/G20 Principles of Corporate Governance covers 28 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 OECD/G20 Principles of Corporate Governance equivalent.

How many controls map between COSO Internal Control — Integrated Framework (2013) and OECD/G20 Principles of Corporate Governance?

Of 31 total COSO Internal Control — Integrated Framework (2013) controls, 4 map directly to OECD/G20 Principles of Corporate Governance 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 OECD/G20 Principles of Corporate Governance?

27 COSO Internal Control — Integrated Framework (2013) controls have no direct equivalent in OECD/G20 Principles of Corporate Governance. 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 OECD/G20 Principles of Corporate Governance?

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.