COSO Internal Control — Integrated Framework (2013)vsSSAE 18 — Attestation Standards (SOC Reporting)
See exactly how COSO Internal Control — Integrated Framework (2013) controls map to SSAE 18 — Attestation Standards (SOC Reporting). Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
COSO Internal Control — Integrated Framework (2013) maps to SSAE 18 — Attestation Standards (SOC Reporting) with 16% coverage across 5 directly mapped controls. Analysis of 31 COSO Internal Control — Integrated Framework (2013) controls identifies 26 compliance gaps — primarily concentrated in Risk Assessment.
Source: TheArtOfService Knowledge Graph | 31 controls analysed | 693 frameworks | 819K+ cross-framework mappings
Control Mappings
Showing 12 of 12 mapped controls across 2 domains. Sign up to explore all 819K+ mappings across 693 frameworks.
Control Environment(2 mappings)
Risk Assessment(10 mappings)
Related Comparisons
Other COSO Internal Control — Integrated Framework (2013) comparisons
Other SSAE 18 — Attestation Standards (SOC Reporting) comparisons
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What are the key differences between COSO Internal Control — Integrated Framework (2013) and SSAE 18 — Attestation Standards (SOC Reporting)?
COSO Internal Control — Integrated Framework (2013) has 31 controls across its framework, while SSAE 18 — Attestation Standards (SOC Reporting) covers 47 controls. Direct mapping analysis identifies 5 overlapping controls (16% coverage). The frameworks diverge most significantly in Risk Assessment, where 10 COSO Internal Control — Integrated Framework (2013) controls have no direct SSAE 18 — Attestation Standards (SOC Reporting) equivalent.
How many controls map between COSO Internal Control — Integrated Framework (2013) and SSAE 18 — Attestation Standards (SOC Reporting)?
Of 31 total COSO Internal Control — Integrated Framework (2013) controls, 5 map directly to SSAE 18 — Attestation Standards (SOC Reporting) controls — representing 16% coverage. The remaining 26 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 SSAE 18 — Attestation Standards (SOC Reporting)?
26 COSO Internal Control — Integrated Framework (2013) controls have no direct equivalent in SSAE 18 — Attestation Standards (SOC Reporting). The highest concentration of gaps is in Risk Assessment with 10 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 SSAE 18 — Attestation Standards (SOC Reporting)?
The domain with the highest gap count is Risk Assessment (10 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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