ISO 37000:2021vsCOSO Internal Control - Integrated Framework (2013)
See exactly how ISO 37000:2021 controls map to COSO Internal Control - Integrated Framework (2013). Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
ISO 37000:2021 maps to COSO Internal Control - Integrated Framework (2013) with 5% coverage across 3 directly mapped controls. Analysis of 59 ISO 37000:2021 controls identifies 56 compliance gaps — primarily concentrated in Operational.
Source: TheArtOfService Knowledge Graph | 59 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.
Governance Foundations(3 mappings)
Related Comparisons
Other ISO 37000:2021 comparisons
Other COSO Internal Control - Integrated Framework (2013) comparisons
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What are the key differences between ISO 37000:2021 and COSO Internal Control - Integrated Framework (2013)?
ISO 37000:2021 has 59 controls across its framework, while COSO Internal Control - Integrated Framework (2013) covers 48 controls. Direct mapping analysis identifies 3 overlapping controls (5% coverage). The frameworks diverge most significantly in Operational, where 12 ISO 37000:2021 controls have no direct COSO Internal Control - Integrated Framework (2013) equivalent.
How many controls map between ISO 37000:2021 and COSO Internal Control - Integrated Framework (2013)?
Of 59 total ISO 37000:2021 controls, 3 map directly to COSO Internal Control - Integrated Framework (2013) controls — representing 5% coverage. The remaining 56 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.
What are the compliance gaps when mapping ISO 37000:2021 to COSO Internal Control - Integrated Framework (2013)?
56 ISO 37000:2021 controls have no direct equivalent in COSO Internal Control - Integrated Framework (2013). The highest concentration of gaps is in Operational 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 ISO 37000:2021 and COSO Internal Control - Integrated Framework (2013)?
The domain with the highest gap count is Operational (12 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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