COSO Internal Control — Integrated Framework (2013)vsSASB Standards (ISSB Integrated)
See exactly how COSO Internal Control — Integrated Framework (2013) controls map to SASB Standards (ISSB Integrated). Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
COSO Internal Control — Integrated Framework (2013) maps to SASB Standards (ISSB Integrated) with 19% coverage across 6 directly mapped controls. Analysis of 31 COSO Internal Control — Integrated Framework (2013) controls identifies 25 compliance gaps — primarily concentrated in Risk Assessment.
Source: TheArtOfService Knowledge Graph | 31 controls analysed | 693 frameworks | 819K+ cross-framework mappings
Control Mappings
Showing 8 of 8 mapped controls across 2 domains. Sign up to explore all 819K+ mappings across 693 frameworks.
Control Environment(4 mappings)
Risk Assessment(4 mappings)
Related Comparisons
Other COSO Internal Control — Integrated Framework (2013) comparisons
Other SASB Standards (ISSB Integrated) comparisons
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What are the key differences between COSO Internal Control — Integrated Framework (2013) and SASB Standards (ISSB Integrated)?
COSO Internal Control — Integrated Framework (2013) has 31 controls across its framework, while SASB Standards (ISSB Integrated) covers 25 controls. Direct mapping analysis identifies 6 overlapping controls (19% coverage). The frameworks diverge most significantly in Risk Assessment, where 9 COSO Internal Control — Integrated Framework (2013) controls have no direct SASB Standards (ISSB Integrated) equivalent.
How many controls map between COSO Internal Control — Integrated Framework (2013) and SASB Standards (ISSB Integrated)?
Of 31 total COSO Internal Control — Integrated Framework (2013) controls, 6 map directly to SASB Standards (ISSB Integrated) controls — representing 19% coverage. The remaining 25 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 SASB Standards (ISSB Integrated)?
25 COSO Internal Control — Integrated Framework (2013) controls have no direct equivalent in SASB Standards (ISSB Integrated). The highest concentration of gaps is in Risk Assessment with 9 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 SASB Standards (ISSB Integrated)?
The domain with the highest gap count is Risk Assessment (9 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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