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COSO Internal Control - Integrated Framework (2013)

Self-Assess
Global (COSO; used for SOX 404 ICFR assessments in the United States and for internal control generally)
vMay 2013 (Internal Control, Integrated Framework; supersedes the 1992 framework from 15 December 2014)
5 domains
17 controls

Internal Control, Integrated Framework (COSO, May 2013) is the Committee of Sponsoring Organizations of the Treadway Commission's framework for designing, implementing and assessing internal control over operations, reporting and compliance objectives, the reference most US registrants use for management's assessment of internal control over financial reporting under Sarbanes-Oxley section 404. It updates the 1992 framework with seventeen explicit principles across the five components (control environment, risk assessment, control activities, information and communication, monitoring activities), each with points of focus, and requires every component and relevant principle to be present and functioning and the components to operate together. The graph models the seventeen principles with their points of focus.

Verified

COSO Internal Control - Integrated Framework (2013) is a compliance framework from Global (COSO; used for SOX 404 ICFR assessments in the United States and for internal control generally) with 5 domains and 17 controls that map to 213 other frameworks. The largest domains are Control Environment – COSO Internal Control - Integrated Framework (2013) (5 controls), Risk Assessment – COSO Internal Control - Integrated Framework (2013) (4 controls), Control Activities – COSO Internal Control - Integrated Framework (2013) (3 controls). Every control below carries what it requires and what an assessor expects to see.

Maintained by Gerard BlokdykControl text last updated

Framework summaries on this platform are interpretations grounded in the published source, for educational and compliance planning purposes. They do not reproduce or replace the official standards. Refer to the authoritative source for the definitive text. Framework names and trademarks belong to their respective organisations.

Framework Domains (5)

Control Activities – COSO Internal Control - Integrated Framework (2013)

3 controls
Controls in the Control Activities – COSO Internal Control - Integrated Framework (2013) domain of COSO Internal Control - Integrated Framework (2013): 3 controls
CodeTitle
coso-internal-control-integrated-framework-2013::P10Principle 10: Selects and develops control activities
coso-internal-control-integrated-framework-2013::P11Principle 11: Selects and develops general controls over technology
coso-internal-control-integrated-framework-2013::P12Principle 12: Deploys through policies and procedures

Control Environment – COSO Internal Control - Integrated Framework (2013)

5 controls
Controls in the Control Environment – COSO Internal Control - Integrated Framework (2013) domain of COSO Internal Control - Integrated Framework (2013): 5 controls
CodeTitle
coso-internal-control-integrated-framework-2013::P1Principle 1: Demonstrates commitment to integrity and ethical values
coso-internal-control-integrated-framework-2013::P2Principle 2: Exercises oversight responsibility
coso-internal-control-integrated-framework-2013::P3Principle 3: Establishes structure, authority and responsibility
coso-internal-control-integrated-framework-2013::P4Principle 4: Demonstrates commitment to competence
coso-internal-control-integrated-framework-2013::P5Principle 5: Enforces accountability

Information and Communication – COSO Internal Control - Integrated Framework (2013)

3 controls
Controls in the Information and Communication – COSO Internal Control - Integrated Framework (2013) domain of COSO Internal Control - Integrated Framework (2013): 3 controls
CodeTitle
coso-internal-control-integrated-framework-2013::P13Principle 13: Uses relevant information
coso-internal-control-integrated-framework-2013::P14Principle 14: Communicates internally
coso-internal-control-integrated-framework-2013::P15Principle 15: Communicates externally

Monitoring Activities – COSO Internal Control - Integrated Framework (2013)

2 controls
Controls in the Monitoring Activities – COSO Internal Control - Integrated Framework (2013) domain of COSO Internal Control - Integrated Framework (2013): 2 controls
CodeTitle
coso-internal-control-integrated-framework-2013::P16Principle 16: Conducts ongoing and/or separate evaluations
coso-internal-control-integrated-framework-2013::P17Principle 17: Evaluates and communicates deficiencies

Risk Assessment – COSO Internal Control - Integrated Framework (2013)

4 controls
Controls in the Risk Assessment – COSO Internal Control - Integrated Framework (2013) domain of COSO Internal Control - Integrated Framework (2013): 4 controls
CodeTitle
coso-internal-control-integrated-framework-2013::P6Principle 6: Specifies suitable objectives
coso-internal-control-integrated-framework-2013::P7Principle 7: Identifies and analyzes risk
coso-internal-control-integrated-framework-2013::P8Principle 8: Assesses fraud risk
coso-internal-control-integrated-framework-2013::P9Principle 9: Identifies and analyzes significant change

Your Compliance Coverage

If you comply with COSO Internal Control - Integrated Framework (2013), you already cover:

COBIT 2019

21%

13 controls mapped

Compare →

Virginia CDPA

6%

4 controls mapped

Compare →

Vietnam PDPD

6%

4 controls mapped

Compare →

+ 210 more: Uruguay DPL (6%), UK GDPR (UK General Data Protection Regulation) (6%)

See all 213 mapped frameworks ↓

Maps to 213 other frameworks

63 total controls
COBIT 2019
13 source controls mapped|23 target controls covered
21%
Virginia CDPA
4 source controls mapped|3 target controls covered
6%
Vietnam PDPD
4 source controls mapped|2 target controls covered
6%
Uruguay DPL
4 source controls mapped|4 target controls covered
6%
UK GDPR (UK General Data Protection Regulation)
4 source controls mapped|2 target controls covered
6%
Texas Data Privacy and Security Act (TDPSA)
4 source controls mapped|3 target controls covered
6%
Taiwan PDPA
4 source controls mapped|2 target controls covered
6%
Qatar DPL
4 source controls mapped|4 target controls covered
6%
POPIA
4 source controls mapped|3 target controls covered
6%
Peru DPL
4 source controls mapped|4 target controls covered
6%
PDPA Thailand
4 source controls mapped|3 target controls covered
6%
PDPA Singapore
4 source controls mapped|4 target controls covered
6%
South Korea PIPA
4 source controls mapped|3 target controls covered
6%
Federal Decree-Law No. 45 of 2021 on the Protection of Personal Data (UAE PDPL)
4 source controls mapped|4 target controls covered
6%
Barbados Data Protection Act 2019
4 source controls mapped|4 target controls covered
6%
APPI
4 source controls mapped|6 target controls covered
6%
Bahrain PDPL
4 source controls mapped|6 target controls covered
6%
Switzerland New Federal Act on Data Protection (nFADP/nDSG, 2023)
4 source controls mapped|10 target controls covered
6%
UK Open Banking Standard
4 source controls mapped|3 target controls covered
6%
WHO Global Strategy on Digital Health 2020-2025
4 source controls mapped|4 target controls covered
6%
Saudi Arabia PDPL
4 source controls mapped|6 target controls covered
6%
SSAE 18 - Attestation Standards (SOC Reporting)
4 source controls mapped|5 target controls covered
6%
NIST Privacy Framework
3 source controls mapped|5 target controls covered
5%
Singapore Government Instruction Manual on ICT&SS Management (IM8)
3 source controls mapped|2 target controls covered
5%
GDPR
3 source controls mapped|6 target controls covered
5%
Azure Security Benchmark
3 source controls mapped|1 target controls covered
5%
UK Age Appropriate Design Code (Children's Code)
3 source controls mapped|5 target controls covered
5%
SASB Standards
3 source controls mapped|5 target controls covered
5%
OECD/G20 Principles of Corporate Governance
3 source controls mapped|3 target controls covered
5%
NHS Healthcare Leadership Model
3 source controls mapped|2 target controls covered
5%
ICN Leadership for Change Programme
3 source controls mapped|2 target controls covered
5%
Argyris Double-Loop Learning
3 source controls mapped|4 target controls covered
5%
Basel Core Principles for Effective Banking Supervision (2024)
3 source controls mapped|1 target controls covered
5%
Latvia Personal Data Processing Law (Fizisko personu datu apstrades likums, 2018)
2 source controls mapped|1 target controls covered
3%
Authorised Economic Operator (AEO) Programmes - Global Standards
2 source controls mapped|1 target controls covered
3%
Section 508 - ICT Accessibility (Revised)
2 source controls mapped|2 target controls covered
3%
US Consumer Product Safety Act (CPSC) Manufacturer and Importer Duties
2 source controls mapped|1 target controls covered
3%
DAMA-DMBOK2 - Data Management Body of Knowledge (2nd Edition)
2 source controls mapped|1 target controls covered
3%
ISO 8000 - Data Quality
2 source controls mapped|1 target controls covered
3%
IRM/AIRMIC/ALARM A Risk Management Standard (2002)
2 source controls mapped|1 target controls covered
3%
Solvency II
2 source controls mapped|2 target controls covered
3%
Science Based Targets Initiative (SBTi) - Net-Zero Standard
2 source controls mapped|1 target controls covered
3%
Turkey KVKK
2 source controls mapped|1 target controls covered
3%
Trinidad and Tobago Data Protection Act 2011
2 source controls mapped|4 target controls covered
3%
TISAX - Trusted Information Security Assessment Exchange
2 source controls mapped|2 target controls covered
3%
Tanzania Personal Data Protection Act 2022
2 source controls mapped|4 target controls covered
3%
Regulation on the European Health Data Space (EHDS)
2 source controls mapped|3 target controls covered
3%
PIC/S Guide to Good Manufacturing Practice for Medicinal Products
2 source controls mapped|1 target controls covered
3%
Privacy Act 2020
2 source controls mapped|3 target controls covered
3%
Personal Data Act (personopplysningsloven)
2 source controls mapped|2 target controls covered
3%
Pakistan Personal Data Protection Bill 2023
2 source controls mapped|2 target controls covered
3%
Oregon Consumer Privacy Act
2 source controls mapped|3 target controls covered
3%
Oman National Cybersecurity Framework
2 source controls mapped|2 target controls covered
3%
NRF Cybersecurity and Data Privacy Framework (National Retail Federation)
2 source controls mapped|1 target controls covered
3%
NIST SP 800-122
2 source controls mapped|3 target controls covered
3%
Nigeria Open Banking Regulatory Framework (CBN, 2023)
2 source controls mapped|3 target controls covered
3%
Nigeria Data Protection Regulation (NDPR)
2 source controls mapped|2 target controls covered
3%
Nigeria Data Protection Act 2023 (NDPA)
2 source controls mapped|6 target controls covered
3%
Nebraska Data Privacy Act
2 source controls mapped|6 target controls covered
3%
New Jersey Data Privacy Act
2 source controls mapped|3 target controls covered
3%
New Hampshire Data Privacy Act
2 source controls mapped|3 target controls covered
3%
Nevada Gaming Control Board Cybersecurity Requirements
2 source controls mapped|2 target controls covered
3%
NATO AQAP 2110 - Quality Assurance Requirements for Design, Development, and Production
2 source controls mapped|1 target controls covered
3%
NAIC Insurance Data Security Model Law (MDL-668)
2 source controls mapped|2 target controls covered
3%
Montana Consumer Data Privacy Act
2 source controls mapped|3 target controls covered
3%
Minnesota Consumer Data Privacy Act
2 source controls mapped|3 target controls covered
3%
Mexico LFPDPPP
2 source controls mapped|2 target controls covered
3%
MDS2 (Medical Device)
2 source controls mapped|3 target controls covered
3%
Mauritius DPA
2 source controls mapped|3 target controls covered
3%
Maryland Online Data Privacy Act of 2024
2 source controls mapped|3 target controls covered
3%
Malaysia PDPA 2010
2 source controls mapped|4 target controls covered
3%
Liechtenstein DPA
2 source controls mapped|3 target controls covered
3%
LGPD
2 source controls mapped|1 target controls covered
3%
Ecuador Ley Orgánica de Protección de Datos Personales (LOPDP)
2 source controls mapped|1 target controls covered
3%
Law No. 172-13 on the Protection of Personal Data
2 source controls mapped|2 target controls covered
3%
Kentucky Consumer Data Protection Act
2 source controls mapped|4 target controls covered
3%
Jamaica Data Protection Act 2020
2 source controls mapped|5 target controls covered
3%
Iowa Consumer Data Protection Act
2 source controls mapped|3 target controls covered
3%
Indonesia PDP Law
2 source controls mapped|3 target controls covered
3%
Indiana Consumer Data Protection Act
2 source controls mapped|2 target controls covered
3%
India DPDP Act
2 source controls mapped|2 target controls covered
3%
ICH Q10 - Pharmaceutical Quality System
2 source controls mapped|3 target controls covered
3%
ICH E6(R3) - Good Clinical Practice
2 source controls mapped|3 target controls covered
3%
Iceland Data Protection and Processing of Personal Data Act (Act No. 90/2018)
2 source controls mapped|2 target controls covered
3%
HITECH Act
2 source controls mapped|3 target controls covered
3%
GAMP 5 - Good Automated Manufacturing Practice
2 source controls mapped|1 target controls covered
3%
FTC GLBA Safeguards Rule (16 CFR Part 314)
2 source controls mapped|2 target controls covered
3%
Florida Digital Bill of Rights (FDBR)
2 source controls mapped|4 target controls covered
3%
Family Educational Rights and Privacy Act (FERPA)
2 source controls mapped|3 target controls covered
3%
FedRAMP Rev 5
2 source controls mapped|3 target controls covered
3%
FDA Quality Management System Regulation (QMSR)
2 source controls mapped|2 target controls covered
3%
IEC 60601-1 - Medical Electrical Equipment Safety
2 source controls mapped|1 target controls covered
3%
Aged Care Quality Standards 2019 (repealed edition)
2 source controls mapped|3 target controls covered
3%
ISO/IEC 27400:2022
2 source controls mapped|3 target controls covered
3%
ISO 15189:2022 - Medical Laboratories Requirements for Quality and Competence
2 source controls mapped|3 target controls covered
3%
South Korea ISMS-P
2 source controls mapped|4 target controls covered
3%
AICPA Privacy Management Framework (PMF)
2 source controls mapped|4 target controls covered
3%
UNESCO Recommendation on the Ethics of AI
2 source controls mapped|1 target controls covered
3%
SOC 2
2 source controls mapped|5 target controls covered
3%
SOC for Cybersecurity - Cybersecurity Risk Management Examination
2 source controls mapped|2 target controls covered
3%
Security of Critical Infrastructure Act 2018 (SOCI)
2 source controls mapped|4 target controls covered
3%
Kotter 8-Step Change Model
2 source controls mapped|2 target controls covered
3%
Kolb Experiential Learning Cycle
2 source controls mapped|2 target controls covered
3%
ILO Nursing Personnel Convention C149 (1977)
2 source controls mapped|2 target controls covered
3%
VUCA Leadership Framework
2 source controls mapped|2 target controls covered
3%
Senge Fifth Discipline - Learning Organization
2 source controls mapped|3 target controls covered
3%
WHO Global Competency Model
2 source controls mapped|2 target controls covered
3%
Maslach Burnout Inventory (MBI) and Areas of Worklife Survey (AWS) Model
2 source controls mapped|2 target controls covered
3%
Heifetz Adaptive Leadership Framework
2 source controls mapped|2 target controls covered
3%
Goleman Emotional Intelligence Leadership Framework
2 source controls mapped|2 target controls covered
3%
Full Range Leadership Model (Bass & Avolio)
2 source controls mapped|1 target controls covered
3%
ISO 37000:2021
2 source controls mapped|3 target controls covered
3%
UNICEF Policy Guidance on AI for Children (2021)
1 source controls mapped|1 target controls covered
2%
Regional Comprehensive Economic Partnership (RCEP) - E-Commerce Chapter
1 source controls mapped|1 target controls covered
2%
South Africa Promotion of Access to Information Act (PAIA)
1 source controls mapped|1 target controls covered
2%
UK AI Regulation Framework
1 source controls mapped|1 target controls covered
2%
Student Privacy Pledge 2020
1 source controls mapped|1 target controls covered
2%
Rhode Island Data Transparency and Privacy Protection Act (RIDTPPA)
1 source controls mapped|2 target controls covered
2%
OWASP Top 10 for LLM Applications 2025
1 source controls mapped|1 target controls covered
2%
OECD AI Principles
1 source controls mapped|1 target controls covered
2%
Notifiable Data Breaches Scheme (Australia)
1 source controls mapped|1 target controls covered
2%
NIST AI 600-1: Generative AI Profile
1 source controls mapped|1 target controls covered
2%
MARS-E
1 source controls mapped|1 target controls covered
2%
Kids Online Safety Act (KOSA)
1 source controls mapped|2 target controls covered
2%
Kenya Data Protection Act
1 source controls mapped|1 target controls covered
2%
Japan AI Guidelines
1 source controls mapped|1 target controls covered
2%
ITU-T X.805 - Security Architecture for End-to-End Communications
1 source controls mapped|1 target controls covered
2%
Israel Protection of Privacy Law (5741-1981)
1 source controls mapped|3 target controls covered
2%
IEEE 7000
1 source controls mapped|1 target controls covered
2%
Hong Kong Personal Data (Privacy) Ordinance (PDPO, Cap 486)
1 source controls mapped|2 target controls covered
2%
Global Cross-Border Privacy Rules (Global CBPR) Forum
1 source controls mapped|1 target controls covered
2%
ISO/IEC 29100:2024
1 source controls mapped|3 target controls covered
2%
Azerbaijan Law on Personal Data (2010)
1 source controls mapped|3 target controls covered
2%
ISO/IEC 29134:2023
1 source controls mapped|3 target controls covered
2%
Australian Privacy Principles (APPs)
1 source controls mapped|3 target controls covered
2%
Austria Data Protection Act (Datenschutzgesetz, DSG, amended 2018)
1 source controls mapped|3 target controls covered
2%
ISO/IEC 27557:2022 - Organisational Privacy Risk Management
1 source controls mapped|2 target controls covered
2%
Armenia Law on Protection of Personal Data (2015)
1 source controls mapped|3 target controls covered
2%
Albania Law No. 124/2024 on Personal Data Protection
1 source controls mapped|1 target controls covered
2%
Sweden Data Protection Act (Dataskyddslag, 2018:218)
1 source controls mapped|3 target controls covered
2%
ISO/IEC 23894:2023
1 source controls mapped|1 target controls covered
2%
UK Data Protection Act 2018
1 source controls mapped|3 target controls covered
2%
Uganda Data Protection and Privacy Act (2019)
1 source controls mapped|2 target controls covered
2%
Estonia Personal Data Protection Act (Isikuandmete kaitse seadus, 2019)
1 source controls mapped|1 target controls covered
2%
Connecticut Data Privacy Act (CTDPA)
1 source controls mapped|1 target controls covered
2%
Voluntary Principles on Security and Human Rights (VPs)
1 source controls mapped|1 target controls covered
2%
US Maritime Transportation Security Act (MTSA) and USCG Cybersecurity Requirements
1 source controls mapped|2 target controls covered
2%
US EPA Safe Drinking Water Act (SDWA) - Cybersecurity Requirements
1 source controls mapped|1 target controls covered
2%
UK Gambling Commission LCCP and Remote Technical Standards
1 source controls mapped|1 target controls covered
2%
TSA Pipeline Cybersecurity Directives
1 source controls mapped|1 target controls covered
2%
Singapore Cybersecurity Act 2018
1 source controls mapped|1 target controls covered
2%
Protective Security Policy Framework (PSPF) Release 2026
1 source controls mapped|1 target controls covered
2%
PSD2 SCA
1 source controls mapped|2 target controls covered
2%
PAS 1192-5:2015 - Security-Minded Approach to BIM and Digital Built Environments
1 source controls mapped|1 target controls covered
2%
Papua New Guinea National Cybersecurity Policy & Cybercrime Act (2016)
1 source controls mapped|1 target controls covered
2%
OWASP DevSecOps Maturity Model (DSOMM)
1 source controls mapped|1 target controls covered
2%
OSFI B-13
1 source controls mapped|3 target controls covered
2%
Open Banking Security
1 source controls mapped|2 target controls covered
2%
NIST SP 800-82 Revision 3: Guide to Industrial Control Systems (ICS) Security
1 source controls mapped|1 target controls covered
2%
NIST SP 800-146
1 source controls mapped|1 target controls covered
2%
NIST SP 800-145
1 source controls mapped|1 target controls covered
2%
NIST SP 800-144
1 source controls mapped|1 target controls covered
2%
NERC CIP
1 source controls mapped|1 target controls covered
2%
MTCS (Singapore)
1 source controls mapped|2 target controls covered
2%
Monetary Authority of Singapore Technology Risk Management Guidelines
1 source controls mapped|1 target controls covered
2%
Laos Law on Prevention and Combating Cybercrime (2015)
1 source controls mapped|1 target controls covered
2%
Japan FSA Cybersecurity Guidelines for Financial Institutions
1 source controls mapped|1 target controls covered
2%
ISMAP (Japan)
1 source controls mapped|1 target controls covered
2%
India CERT-In Cyber Security Directions 2022
1 source controls mapped|1 target controls covered
2%
IEEE 1686
1 source controls mapped|1 target controls covered
2%
IAEA Nuclear Security Series - Computer Security at Nuclear Facilities (NSS-17-T Rev 1)
1 source controls mapped|1 target controls covered
2%
IACS Unified Requirements E26/E27 - Cyber Resilience of Ships and On-Board Systems
1 source controls mapped|2 target controls covered
2%
HKMA SPM
1 source controls mapped|1 target controls covered
2%
HKMA Cyber Resilience Assessment Framework (C-RAF)
1 source controls mapped|1 target controls covered
2%
GLBA
1 source controls mapped|2 target controls covered
2%
Ghana Cybersecurity Act
1 source controls mapped|3 target controls covered
2%
FISMA
1 source controls mapped|2 target controls covered
2%
FIRST CSIRT Services Framework and Standards
1 source controls mapped|1 target controls covered
2%
BSI IT-Grundschutz
1 source controls mapped|3 target controls covered
2%
API 1164
1 source controls mapped|3 target controls covered
2%
ASD Strategies to Mitigate Cyber Security Incidents
1 source controls mapped|2 target controls covered
2%
ISO/IEC 30111:2019
1 source controls mapped|2 target controls covered
2%
ISO/IEC 27010:2015
1 source controls mapped|1 target controls covered
2%
ASIS SPC.1-2009 - Organizational Resilience Standard
1 source controls mapped|1 target controls covered
2%
UK Defence Standard 05-138 - Cyber Security for Defence Suppliers
1 source controls mapped|2 target controls covered
2%
Canada ITSG-33 - IT Security Risk Management
1 source controls mapped|1 target controls covered
2%
NFPA 1600 - Standard on Continuity, Emergency, and Crisis Management
1 source controls mapped|1 target controls covered
2%
APRA CPS 234
1 source controls mapped|2 target controls covered
2%
EASA Part-IS - Information Security in Aviation
1 source controls mapped|3 target controls covered
2%
SANS Incident Handler's Handbook and PICERL Methodology
1 source controls mapped|3 target controls covered
2%
NIST Cybersecurity Framework 2.0
1 source controls mapped|3 target controls covered
2%
CISA Cross-Sector Cybersecurity Performance Goals (CPG) 2.0
1 source controls mapped|2 target controls covered
2%
NIST SP 1800-32
1 source controls mapped|3 target controls covered
2%
Annex 11 to EU GMP - Computerised Systems
1 source controls mapped|1 target controls covered
2%
PCI SSF
1 source controls mapped|3 target controls covered
2%
PCI P2PE
1 source controls mapped|3 target controls covered
2%
NIST SP 800-190
1 source controls mapped|1 target controls covered
2%
FFIEC IT Examination Handbook
1 source controls mapped|3 target controls covered
2%
ISO 22320:2018
1 source controls mapped|3 target controls covered
2%
ITIL 4
1 source controls mapped|1 target controls covered
2%
ISO/IEC 27019:2024
1 source controls mapped|3 target controls covered
2%
PCI PIN Security
1 source controls mapped|3 target controls covered
2%
APRA CPS 230 Operational Risk Management
1 source controls mapped|1 target controls covered
2%
Telecommunications Sector Security Reforms (TSSR)
1 source controls mapped|1 target controls covered
2%
IEC 62443
1 source controls mapped|3 target controls covered
2%
NIST SP 800-53 Rev 5
1 source controls mapped|3 target controls covered
2%
FFIEC Cybersecurity Assessment Tool (CAT)
1 source controls mapped|1 target controls covered
2%
ISO/IEC 20000-1:2018
1 source controls mapped|1 target controls covered
2%
NRC 10 CFR 73.54 - Nuclear Facility Cybersecurity
1 source controls mapped|1 target controls covered
2%
NIST SP 800-124 Revision 2 - Guidelines for Managing the Security of Mobile Devices
1 source controls mapped|1 target controls covered
2%
UK Telecommunications (Security) Act 2021
1 source controls mapped|1 target controls covered
2%
ISO 28001:2007 Supply Chain Security Management
1 source controls mapped|1 target controls covered
2%
Hersey & Blanchard Situational Leadership Model
1 source controls mapped|1 target controls covered
2%
Compare COSO Internal Control - Integrated Framework (2013) with COBIT 2019

Coverage is not the same as your position

This page shows what COSO Internal Control - Integrated Framework (2013) overlaps with in general. Where your organisation actually stands, against the standard you are going for and the certifications you already hold, is a different question. Same graph and the same recorded refutations, scoped to you rather than to a pair.

The Compliance Position Diagnostic, $5,000 fixed, ten business days

What is COSO Internal Control - Integrated Framework (2013) and who does it apply to?

COSO Internal Control - Integrated Framework (2013) is a compliance framework from Global (COSO; used for SOX 404 ICFR assessments in the United States and for internal control generally) with 5 domains and 17 controls. Internal Control, Integrated Framework (COSO, May 2013) is the Committee of Sponsoring Organizations of the Treadway Commission's framework for designing, implementing and assessing internal control over operations, reporting and compliance objectives, the reference most US registrants use for management's assessment of internal control over financial reporting under Sarbanes-Oxley section 404. It updates the 1992 framework with seventeen explicit principles across the five components (control environment, risk assessment, control activities, information and communication, monitoring activities), each with points of focus, and requires every component and relevant principle to be present and functioning and the components to operate together. The graph models the seventeen principles with their points of focus. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.

What does COSO Internal Control - Integrated Framework (2013) actually require?

COSO Internal Control - Integrated Framework (2013) has 17 controls organised across 5 domains. The largest domains are Control Environment – COSO Internal Control - Integrated Framework (2013) (5 controls), Risk Assessment – COSO Internal Control - Integrated Framework (2013) (4 controls), Control Activities – COSO Internal Control - Integrated Framework (2013) (3 controls). Each control defines specific requirements that organisations must implement to achieve compliance.

If I already comply with another framework, how much of COSO Internal Control - Integrated Framework (2013) do I already cover?

COSO Internal Control - Integrated Framework (2013) maps to 213 other compliance frameworks. The top mapping partners are COBIT 2019 (21% coverage), Virginia CDPA (6% coverage), Vietnam PDPD (6% coverage). Use our comparison tool to explore control-level mappings between frameworks.

How do I implement COSO Internal Control - Integrated Framework (2013)?

Start your COSO Internal Control - Integrated Framework (2013) compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about COSO Internal Control - Integrated Framework (2013) requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 17 controls and track your progress.

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