ISO/IEC 23894:2023vsCOSO Enterprise Risk Management (ERM) Framework (2017)
See exactly how ISO/IEC 23894:2023 controls map to COSO Enterprise Risk Management (ERM) Framework (2017). Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
ISO/IEC 23894:2023 maps to COSO Enterprise Risk Management (ERM) Framework (2017) with 18% coverage across 6 directly mapped controls. Analysis of 33 ISO/IEC 23894:2023 controls identifies 27 compliance gaps — primarily concentrated in Process (Clause 6).
Source: TheArtOfService Knowledge Graph | 33 controls analysed | 693 frameworks | 819K+ cross-framework mappings
Control Mappings
Showing 15 of 15 mapped controls across 3 domains. Sign up to explore all 819K+ mappings across 693 frameworks.
Scope, Terms and References (Clauses 1-3)(4 mappings)
Framework (Clause 5)(9 mappings)
Process (Clause 6)(2 mappings)
Related Comparisons
Other ISO/IEC 23894:2023 comparisons
Other COSO Enterprise Risk Management (ERM) Framework (2017) comparisons
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What are the key differences between ISO/IEC 23894:2023 and COSO Enterprise Risk Management (ERM) Framework (2017)?
ISO/IEC 23894:2023 has 33 controls across its framework, while COSO Enterprise Risk Management (ERM) Framework (2017) covers 20 controls. Direct mapping analysis identifies 6 overlapping controls (18% coverage). The frameworks diverge most significantly in Process (Clause 6), where 8 ISO/IEC 23894:2023 controls have no direct COSO Enterprise Risk Management (ERM) Framework (2017) equivalent.
How many controls map between ISO/IEC 23894:2023 and COSO Enterprise Risk Management (ERM) Framework (2017)?
Of 33 total ISO/IEC 23894:2023 controls, 6 map directly to COSO Enterprise Risk Management (ERM) Framework (2017) controls — representing 18% 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 ISO/IEC 23894:2023 to COSO Enterprise Risk Management (ERM) Framework (2017)?
27 ISO/IEC 23894:2023 controls have no direct equivalent in COSO Enterprise Risk Management (ERM) Framework (2017). The highest concentration of gaps is in Process (Clause 6) with 8 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/IEC 23894:2023 and COSO Enterprise Risk Management (ERM) Framework (2017)?
The domain with the highest gap count is Process (Clause 6) (8 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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