TheArtOfService
Cross-Framework Mapping

ISO 27005vsCOSO ERM

See exactly how ISO 27005 controls map to COSO ERM. Pre-computed mappings, identified gaps, and coverage analysis.

19
Controls Mapped
1
Gaps Found
35%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

ISO 27005 maps to COSO ERM with 35% coverage across 7 directly mapped controls. Analysis of 20 ISO 27005 controls identifies 13 compliance gaps — primarily concentrated in ISO 27005: Risk Treatment.

Source: TheArtOfService Knowledge Graph | 20 controls analysed | 693 frameworks | 819K+ cross-framework mappings

Control Mappings

Showing 19 of 19 mapped controls across 3 domains. Sign up to explore all 819K+ mappings across 693 frameworks.

ISO 27005: Risk Framework & Governance(6 mappings)

ISO27005-01Risk management policy and scope3 targets
→COSO-11Risk treatment options and selection
→COSO-13Residual risk acceptance
→COSO-15Control implementation and monitoring
ISO27005-05Risk management integration3 targets
→COSO-11Risk treatment options and selection
→COSO-13Residual risk acceptance
→COSO-15Control implementation and monitoring

ISO 27005: Risk Assessment(9 mappings)

ISO27005-06Risk identification methods3 targets
→COSO-07Risk analysis and evaluation
→COSO-08Risk criteria and thresholds
→COSO-09Risk scenario development
ISO27005-08Risk criteria and thresholds3 targets
→COSO-07Risk analysis and evaluation
→COSO-08Risk criteria and thresholds
→COSO-09Risk scenario development
ISO27005-10Risk interdependency analysis3 targets
→COSO-07Risk analysis and evaluation
→COSO-08Risk criteria and thresholds
→COSO-09Risk scenario development

ISO 27005: Risk Monitoring & Review(4 mappings)

ISO27005-18Risk register maintenance3 targets
→COSO-11Risk treatment options and selection
→COSO-13Residual risk acceptance
→COSO-15Control implementation and monitoring
ISO27005-19Continuous improvement of risk processes
→COSO-19Continuous improvement of risk processes

Related Comparisons

Other ISO 27005 comparisons

ISO 27005 vs AS9100D — Aerospace Quality Management System7 mappingsISO 27005 vs ISO/IEC 27003:20177 mappingsISO 27005 vs NIST SP 800-171A Rev 3 — Assessing CUI Security Requirements7 mappingsISO 27005 vs AS9100D:2016 — Quality Management Systems for Aviation, Space, and Defence7 mappingsISO 27005 vs BS 65000:2014 — Guidance on Organizational Resilience7 mappingsISO 27005 vs IMO Maritime Cybersecurity Guidelines (MSC-FAL.1/Circ.3/Rev.2)7 mappingsISO 27005 vs EASA Part-IS — Information Security in Aviation7 mappingsISO 27005 vs South Korea ISMS-P7 mappings

Other COSO ERM comparisons

NIST SP 800-171A Rev 3 — Assessing CUI Security Requirements vs COSO ERM7 mappingsTISAX — Trusted Information Security Assessment Exchange vs COSO ERM7 mappingsEASA Part-IS — Information Security in Aviation vs COSO ERM7 mappingsSouth Korea ISMS-P vs COSO ERM7 mappingsGerman Supply Chain Due Diligence Act (LkSG) vs COSO ERM7 mappingsNIST SP 800-39 vs COSO ERM7 mappingsNIST SP 800-37 vs COSO ERM7 mappingsBS 65000:2014 — Guidance on Organizational Resilience vs COSO ERM7 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 ISO 27005 and COSO ERM?

ISO 27005 has 20 controls across its framework, while COSO ERM covers 20 controls. Direct mapping analysis identifies 7 overlapping controls (35% coverage). The frameworks diverge most significantly in ISO 27005: Risk Treatment, where 5 ISO 27005 controls have no direct COSO ERM equivalent.

How many controls map between ISO 27005 and COSO ERM?

Of 20 total ISO 27005 controls, 7 map directly to COSO ERM controls — representing 35% coverage. The remaining 13 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.

What are the compliance gaps when mapping ISO 27005 to COSO ERM?

13 ISO 27005 controls have no direct equivalent in COSO ERM. The highest concentration of gaps is in ISO 27005: Risk Treatment with 5 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 ISO 27005 and COSO ERM?

The domain with the highest gap count is ISO 27005: Risk Treatment (5 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.