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Cross-Framework Mapping

OECD/G20 Principles of Corporate GovernancevsCOSO Internal Control — Integrated Framework (2013)

See exactly how OECD/G20 Principles of Corporate Governance controls map to COSO Internal Control — Integrated Framework (2013). Pre-computed mappings, identified gaps, and coverage analysis.

5
Controls Mapped
23
Gaps Found
18%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

OECD/G20 Principles of Corporate Governance maps to COSO Internal Control — Integrated Framework (2013) with 18% coverage across 5 directly mapped controls. Analysis of 28 OECD/G20 Principles of Corporate Governance controls identifies 23 compliance gaps — primarily concentrated in Responsibilities of the Board.

Source: TheArtOfService Knowledge Graph | 28 controls analysed | 693 frameworks | 819K+ cross-framework mappings

Control Mappings

Showing 5 of 5 mapped controls across 4 domains. Sign up to explore all 819K+ mappings across 693 frameworks.

Ensuring the Basis for an Effective Framework(2 mappings)

OECD-CG-I-01Framework developed with impact on economic performance, market integrity, and incentives
→COSO-IC-CE-01The organization demonstrates commitment to integrity and ethical values
OECD-CG-I-02Legal and regulatory requirements consistent with rule of law, transparent, and enforceable
→COSO-IC-CE-02The board demonstrates independence from management and exercises oversight of internal control

Rights of Shareholders and Key Ownership Functions(1 mappings)

OECD-CG-II-04Capital structures and arrangements enabling disproportionate control should be disclosed
→COSO-IC-CE-02The board demonstrates independence from management and exercises oversight of internal control

The Role of Stakeholders(1 mappings)

OECD-CG-IV-02Stakeholders have access to relevant information and can communicate concerns to the board
→COSO-IC-IC-14The organization internally communicates information including internal control objectives

Responsibilities of the Board(1 mappings)

OECD-CG-VI-04Board fulfills key functions — strategy, risk, succession, remuneration, compliance, reporting
→COSO-IC-RA-06The organization specifies objectives with sufficient clarity for risk identification and assessment

Related Comparisons

Other OECD/G20 Principles of Corporate Governance comparisons

OECD/G20 Principles of Corporate Governance vs ICN Leadership for Change Programme8 mappingsOECD/G20 Principles of Corporate Governance vs NHS Healthcare Leadership Model8 mappingsOECD/G20 Principles of Corporate Governance vs Goleman Emotional Intelligence Leadership Framework8 mappingsOECD/G20 Principles of Corporate Governance vs ISO 37000:20218 mappingsOECD/G20 Principles of Corporate Governance vs The Leadership Challenge (Kouzes & Posner)7 mappingsOECD/G20 Principles of Corporate Governance vs Heifetz Adaptive Leadership Framework6 mappingsOECD/G20 Principles of Corporate Governance vs Argyris Double-Loop Learning6 mappingsOECD/G20 Principles of Corporate Governance vs Senge Fifth Discipline — Learning Organization5 mappings

Other COSO Internal Control — Integrated Framework (2013) comparisons

ILO Nursing Personnel Convention C149 (1977) vs COSO Internal Control — Integrated Framework (2013)6 mappingsSASB Standards (ISSB Integrated) vs COSO Internal Control — Integrated Framework (2013)6 mappingsNAIC Insurance Data Security Model Law (MDL-668) vs COSO Internal Control — Integrated Framework (2013)6 mappingsSingapore Government Instruction Manual on ICT&SS Management (IM8) vs COSO Internal Control — Integrated Framework (2013)6 mappingsThe Leadership Challenge (Kouzes & Posner) vs COSO Internal Control — Integrated Framework (2013)5 mappingsICN Leadership for Change Programme vs COSO Internal Control — Integrated Framework (2013)5 mappingsSSAE 18 — Attestation Standards (SOC Reporting) vs COSO Internal Control — Integrated Framework (2013)5 mappingsPCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) vs COSO Internal Control — Integrated Framework (2013)5 mappings

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What are the key differences between OECD/G20 Principles of Corporate Governance and COSO Internal Control — Integrated Framework (2013)?

OECD/G20 Principles of Corporate Governance has 28 controls across its framework, while COSO Internal Control — Integrated Framework (2013) covers 31 controls. Direct mapping analysis identifies 5 overlapping controls (18% coverage). The frameworks diverge most significantly in Responsibilities of the Board, where 7 OECD/G20 Principles of Corporate Governance controls have no direct COSO Internal Control — Integrated Framework (2013) equivalent.

How many controls map between OECD/G20 Principles of Corporate Governance and COSO Internal Control — Integrated Framework (2013)?

Of 28 total OECD/G20 Principles of Corporate Governance controls, 5 map directly to COSO Internal Control — Integrated Framework (2013) controls — representing 18% coverage. The remaining 23 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.

What are the compliance gaps when mapping OECD/G20 Principles of Corporate Governance to COSO Internal Control — Integrated Framework (2013)?

23 OECD/G20 Principles of Corporate Governance controls have no direct equivalent in COSO Internal Control — Integrated Framework (2013). The highest concentration of gaps is in Responsibilities of the Board with 7 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 OECD/G20 Principles of Corporate Governance and COSO Internal Control — Integrated Framework (2013)?

The domain with the highest gap count is Responsibilities of the Board (7 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

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