SSAE 18 — Attestation Standards (SOC Reporting)vsCOSO Internal Control — Integrated Framework (2013)
See exactly how SSAE 18 — Attestation Standards (SOC Reporting) controls map to COSO Internal Control — Integrated Framework (2013). Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
SSAE 18 — Attestation Standards (SOC Reporting) maps to COSO Internal Control — Integrated Framework (2013) with 11% coverage across 5 directly mapped controls. Analysis of 47 SSAE 18 — Attestation Standards (SOC Reporting) controls identifies 42 compliance gaps — primarily concentrated in SOC 2 — Logical and Physical Access Controls.
Source: TheArtOfService Knowledge Graph | 47 controls analysed | 693 frameworks | 819K+ cross-framework mappings
Control Mappings
Showing 12 of 12 mapped controls across 3 domains. Sign up to explore all 819K+ mappings across 693 frameworks.
SOC 2 — Additional Trust Services Categories(1 mappings)
SOC 2 — Security (Common Criteria)(6 mappings)
SOC 1 — Internal Controls over Financial Reporting(5 mappings)
Related Comparisons
Other SSAE 18 — Attestation Standards (SOC Reporting) comparisons
Other COSO Internal Control — Integrated Framework (2013) comparisons
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What are the key differences between SSAE 18 — Attestation Standards (SOC Reporting) and COSO Internal Control — Integrated Framework (2013)?
SSAE 18 — Attestation Standards (SOC Reporting) has 47 controls across its framework, while COSO Internal Control — Integrated Framework (2013) covers 31 controls. Direct mapping analysis identifies 5 overlapping controls (11% coverage). The frameworks diverge most significantly in SOC 2 — Logical and Physical Access Controls, where 11 SSAE 18 — Attestation Standards (SOC Reporting) controls have no direct COSO Internal Control — Integrated Framework (2013) equivalent.
How many controls map between SSAE 18 — Attestation Standards (SOC Reporting) and COSO Internal Control — Integrated Framework (2013)?
Of 47 total SSAE 18 — Attestation Standards (SOC Reporting) controls, 5 map directly to COSO Internal Control — Integrated Framework (2013) controls — representing 11% coverage. The remaining 42 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.
What are the compliance gaps when mapping SSAE 18 — Attestation Standards (SOC Reporting) to COSO Internal Control — Integrated Framework (2013)?
42 SSAE 18 — Attestation Standards (SOC Reporting) controls have no direct equivalent in COSO Internal Control — Integrated Framework (2013). The highest concentration of gaps is in SOC 2 — Logical and Physical Access Controls with 11 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 SSAE 18 — Attestation Standards (SOC Reporting) and COSO Internal Control — Integrated Framework (2013)?
The domain with the highest gap count is SOC 2 — Logical and Physical Access Controls (11 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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