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COSO Internal Control 2013

Self-Assess
International
5 domains
17 controls

COSO Internal Control - Integrated Framework 2013. Foundation for ICFR audits under SOX 404.

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Framework summaries on this platform are AI-assisted interpretations 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

3 controls
Controls in the Control Activities domain of COSO Internal Control 2013 — 3 controls
CodeTitle
P10Selects and Develops Control Activities
P11Selects and Develops General Controls over Technology
P12Deploys through Policies and Procedures

Control Environment

5 controls
Controls in the Control Environment domain of COSO Internal Control 2013 — 5 controls
CodeTitle
P1Demonstrates Commitment to Integrity and Ethical Values
P2Exercises Oversight Responsibility
P3Establishes Structure, Authority, and Responsibility
P4Demonstrates Commitment to Competence
P5Enforces Accountability

Information and Communication

3 controls
Controls in the Information and Communication domain of COSO Internal Control 2013 — 3 controls
CodeTitle
P13Uses Relevant Information
P14Communicates Internally
P15Communicates Externally

Monitoring Activities

2 controls
Controls in the Monitoring Activities domain of COSO Internal Control 2013 — 2 controls
CodeTitle
P16Conducts Ongoing and/or Separate Evaluations
P17Evaluates and Communicates Deficiencies

Risk Assessment

4 controls
Controls in the Risk Assessment domain of COSO Internal Control 2013 — 4 controls
CodeTitle
P6Specifies Suitable Objectives
P7Identifies and Analyzes Risk
P8Assesses Fraud Risk
P9Identifies and Analyzes Significant Change

Your Compliance Coverage

If you comply with COSO Internal Control 2013, you already cover:

EU AI Liability Directive

12%

2 controls mapped

Compare →

6th Anti-Money Laundering Directive (AMLD6, Directive (EU) 2018/1673)

12%

2 controls mapped

Compare →

EU Audiovisual Media Services Directive (AVMSD, Directive 2010/13/EU as amended by Directive 2018/1808 and Directive (EU) 2023/2586)

12%

2 controls mapped

Compare →

+ 196 more: EU Carbon Border Adjustment Mechanism (CBAM) (12%), EU Cyber Solidarity Act (Regulation (EU) 2025/38) (12%)

See all 199 mapped frameworks ↓

Maps to 199 other frameworks

17 total controls
EU AI Liability Directive
2 source controls mapped|2 target controls covered
12%
6th Anti-Money Laundering Directive (AMLD6, Directive (EU) 2018/1673)
2 source controls mapped|6 target controls covered
12%
EU Audiovisual Media Services Directive (AVMSD, Directive 2010/13/EU as amended by Directive 2018/1808 and Directive (EU) 2023/2586)
2 source controls mapped|4 target controls covered
12%
EU Carbon Border Adjustment Mechanism (CBAM)
2 source controls mapped|2 target controls covered
12%
EU Cyber Solidarity Act (Regulation (EU) 2025/38)
2 source controls mapped|4 target controls covered
12%
EU Energy Performance of Buildings Directive (EPBD Recast) – Draft Directive (2023/0317 COD)
2 source controls mapped|3 target controls covered
12%
EU European Media Freedom Act (EMFA)
2 source controls mapped|4 target controls covered
12%
EU General Product Safety Regulation (GPSR, Regulation 2023/988)
2 source controls mapped|4 target controls covered
12%
EU Maritime Single Window Environment Regulation (EU) 2019/1239
2 source controls mapped|4 target controls covered
12%
EU Markets in Crypto-Assets Regulation (MiCA, Regulation 2023/1114)
2 source controls mapped|2 target controls covered
12%
EU NIS2 Directive — Transport Sector Requirements
2 source controls mapped|4 target controls covered
12%
EU Pay Transparency Directive (Directive (EU) 2023/970)
2 source controls mapped|4 target controls covered
12%
Proposal for a Directive on improving working conditions in platform work (COM(2023) 491)
2 source controls mapped|4 target controls covered
12%
EU Product Liability Directive (Directive (EU) 2023/2845)
2 source controls mapped|4 target controls covered
12%
EU Seveso III Directive (Directive 2012/18/EU)
2 source controls mapped|4 target controls covered
12%
EU Taxonomy Regulation (Regulation 2020/852)
2 source controls mapped|4 target controls covered
12%
EU Taxonomy for Sustainable Activities (Regulation 2020/852)
2 source controls mapped|3 target controls covered
12%
Union Customs Code (UCC) - Regulation (EU) No 952/2013
2 source controls mapped|1 target controls covered
12%
EU Web Accessibility Directive (Directive 2016/2102)
2 source controls mapped|4 target controls covered
12%
EU ePrivacy Directive (2002/58/EC)
2 source controls mapped|4 target controls covered
12%
eIDAS 2.0 — EU Digital Identity Regulation
2 source controls mapped|4 target controls covered
12%
Spain Organic Law 3/2018 on Data Protection and Digital Rights (LOPDGDD)
2 source controls mapped|3 target controls covered
12%
Morocco Data Protection Law (09-08)
2 source controls mapped|4 target controls covered
12%
Egypt Personal Data Protection Law (Law No. 151 of 2020)
2 source controls mapped|4 target controls covered
12%
Chile Personal Data Protection Law (Law No. 21.719)
2 source controls mapped|3 target controls covered
12%
Peru Personal Data Protection Law (Law No. 29733)
2 source controls mapped|4 target controls covered
12%
Costa Rica Personal Data Protection Law (Law No. 8968) as amended by Executive Decree No. 42089-MGP
2 source controls mapped|5 target controls covered
12%
Turkey Personal Data Protection Law (KVKK — Law No. 6698)
2 source controls mapped|4 target controls covered
12%
Ukraine Law on Personal Data Protection (Law No. 2297-VI)
2 source controls mapped|4 target controls covered
12%
Ethiopia Personal Data Protection Proclamation (No. 1321/2024)
2 source controls mapped|3 target controls covered
12%
Senegal Law on Personal Data Protection (Law No. 2008-12)
2 source controls mapped|2 target controls covered
12%
Tunisia Organic Law on Personal Data Protection (Law No. 2004-63)
2 source controls mapped|3 target controls covered
12%
Uzbekistan Law on Personal Data (No. ZRU-547)
2 source controls mapped|4 target controls covered
12%
Georgia Law on Personal Data Protection (2012)
2 source controls mapped|3 target controls covered
12%
Colombia Data Protection Law (Law 1581 of 2012)
2 source controls mapped|4 target controls covered
12%
Panama Law on Personal Data Protection (Law No. 81 of 2019)
2 source controls mapped|4 target controls covered
12%
North Macedonia Law on Personal Data Protection (2020)
2 source controls mapped|3 target controls covered
12%
Lithuania Law on Legal Protection of Personal Data (2018)
2 source controls mapped|3 target controls covered
12%
Romania Law No. 190/2018 on Data Protection Measures (GDPR Implementation)
2 source controls mapped|4 target controls covered
12%
Act on the Implementation of the General Data Protection Regulation (OG 42/2018)
2 source controls mapped|4 target controls covered
12%
Luxembourg Law of 1 August 2018 on Data Protection (GDPR Implementation)
2 source controls mapped|2 target controls covered
12%
Portugal Law No. 58/2019 — Data Protection Implementation Act
2 source controls mapped|2 target controls covered
12%
Malta Data Protection Act (Cap. 586, 2018)
2 source controls mapped|2 target controls covered
12%
Netherlands GDPR Implementation Act (UAVG — Uitvoeringswet AVG, 2018)
2 source controls mapped|2 target controls covered
12%
Oman Personal Data Protection Law (Royal Decree 6/2022)
2 source controls mapped|4 target controls covered
12%
Qatar Personal Data Privacy Protection Law (Law No. 13 of 2016)
2 source controls mapped|4 target controls covered
12%
South Korea Personal Information Protection Act (PIPA)
2 source controls mapped|3 target controls covered
12%
Cambodia Sub-Decree on Personal Data Protection (Sub-Decree No. 134)
2 source controls mapped|4 target controls covered
12%
UNCITRAL Model Law on Electronic Commerce (1996, updated 2005)
2 source controls mapped|4 target controls covered
12%
Brazil Open Finance (Resolução Conjunta No. 1/2020)
2 source controls mapped|5 target controls covered
12%
RICS Professional Standards — Data and Technology in Property
2 source controls mapped|3 target controls covered
12%
EU Data Act
2 source controls mapped|3 target controls covered
12%
Australia Consumer Data Right — Banking (CDR)
2 source controls mapped|2 target controls covered
12%
Section 508 — ICT Accessibility (Revised)
2 source controls mapped|1 target controls covered
12%
Ley Orgánica de Protección de Datos Personales (LOPDP)
2 source controls mapped|1 target controls covered
12%
Delaware Online Privacy and Protection Act (proposed)
2 source controls mapped|1 target controls covered
12%
Barbados Data Protection Act 2019
2 source controls mapped|1 target controls covered
12%
HITECH Act
2 source controls mapped|2 target controls covered
12%
Oregon Consumer Privacy Act
2 source controls mapped|1 target controls covered
12%
Turkey KVKK
2 source controls mapped|1 target controls covered
12%
New Zealand Privacy Act
2 source controls mapped|1 target controls covered
12%
EN 301 549 — ICT Accessibility Requirements
2 source controls mapped|1 target controls covered
12%
APPI
2 source controls mapped|1 target controls covered
12%
EMV 3-D Secure (3DS2) — Payment Authentication Protocol
2 source controls mapped|2 target controls covered
12%
Privacy Act 1988 (Australia)
2 source controls mapped|1 target controls covered
12%
Singapore Government Instruction Manual on ICT&SS Management (IM8)
2 source controls mapped|1 target controls covered
12%
South Korea Credit Information Act
2 source controls mapped|2 target controls covered
12%
New Hampshire Privacy Act
2 source controls mapped|1 target controls covered
12%
Mauritius DPA
2 source controls mapped|1 target controls covered
12%
Authorised Economic Operator (AEO) Programmes — Global Standards
2 source controls mapped|1 target controls covered
12%
Cook Islands Electronic Transactions Act 2003
2 source controls mapped|1 target controls covered
12%
US Americans with Disabilities Act (ADA) — Title III Digital Accessibility
2 source controls mapped|1 target controls covered
12%
EU Network Code on Cybersecurity for the Electricity Sector
2 source controls mapped|1 target controls covered
12%
EU Machinery Regulation (Regulation (EU) 2023/1230)
2 source controls mapped|3 target controls covered
12%
Digital Services Act (DSA) - Regulation (EU) 2022/2065
2 source controls mapped|1 target controls covered
12%
Laos Law on Prevention and Combating Cybercrime (2015)
2 source controls mapped|1 target controls covered
12%
Paraguay Law on Protection of Personal Data (Law No. 6534/2020)
2 source controls mapped|1 target controls covered
12%
Jordan Draft Personal Data Protection Law (2022)
2 source controls mapped|1 target controls covered
12%
EU In Vitro Diagnostic Medical Devices Regulation (IVDR)
2 source controls mapped|2 target controls covered
12%
Vietnam Law on Cybersecurity (No. 24/2018/QH14)
2 source controls mapped|1 target controls covered
12%
Montenegro Law on Personal Data Protection (2023)
2 source controls mapped|1 target controls covered
12%
Iceland Data Protection and Processing of Personal Data Act (Act No. 90/2018)
2 source controls mapped|2 target controls covered
12%
Japan Act on Specified Commercial Transactions (ASCT) — Digital Services
2 source controls mapped|1 target controls covered
12%
Hungary Act CXII of 2011 on Informational Self-Determination and Freedom of Information (Info Act)
2 source controls mapped|2 target controls covered
12%
Uruguay Personal Data Protection Act (Law No. 18.331)
2 source controls mapped|1 target controls covered
12%
ILO Nursing Personnel Convention C149 (1977)
2 source controls mapped|3 target controls covered
12%
FCC Customer Proprietary Network Information (CPNI) and Data Breach Rules (47 CFR 64.2001-2011)
2 source controls mapped|1 target controls covered
12%
IFRS 17 — Insurance Contracts
2 source controls mapped|1 target controls covered
12%
FTC Health Breach Notification Rule
2 source controls mapped|1 target controls covered
12%
CIRCIA (Cyber Incident Reporting for Critical Infrastructure Act)
2 source controls mapped|1 target controls covered
12%
African Union Malabo Convention
2 source controls mapped|3 target controls covered
12%
Lebanon Electronic Transactions and Personal Data Protection Law (Law No. 81/2018)
2 source controls mapped|1 target controls covered
12%
Rwanda Law No. 058/2021 Relating to the Protection of Personal Data
2 source controls mapped|4 target controls covered
12%
ICAO Annex 17 — Aviation Security (AVSEC)
2 source controls mapped|1 target controls covered
12%
Côte d'Ivoire Law No. 2013-450 on the Protection of Personal Data
2 source controls mapped|4 target controls covered
12%
Kazakhstan Law on Personal Data and Their Protection (No. 94-V)
2 source controls mapped|3 target controls covered
12%
Serbia Law on Personal Data Protection (2018)
2 source controls mapped|1 target controls covered
12%
Poland Act on Personal Data Protection (Ustawa o ochronie danych osobowych, 2018)
2 source controls mapped|2 target controls covered
12%
Latvia Personal Data Processing Law (Fizisko personu datu apstrades likums, 2018)
2 source controls mapped|2 target controls covered
12%
Finland Data Protection Act (Tietosuojalaki, 1050/2018)
2 source controls mapped|2 target controls covered
12%
Estonia Personal Data Protection Act (Isikuandmete kaitse seadus, 2019)
2 source controls mapped|1 target controls covered
12%
Russia Federal Law on Personal Data (152-FZ)
2 source controls mapped|1 target controls covered
12%
Greece Law 4624/2019 — Hellenic Data Protection Authority (HDPA) Implementation Act
2 source controls mapped|2 target controls covered
12%
Botswana Data Protection Act (2024)
2 source controls mapped|2 target controls covered
12%
Fiji Data Protection Bill (2020)
2 source controls mapped|1 target controls covered
12%
Zimbabwe Data Protection Act (2021)
2 source controls mapped|1 target controls covered
12%
Uganda Data Protection and Privacy Act (2019)
2 source controls mapped|1 target controls covered
12%
Chile DPL
2 source controls mapped|1 target controls covered
12%
Kentucky Consumer Data Protection Act
2 source controls mapped|1 target controls covered
12%
US Section 508 — ICT Accessibility Standards (Revised 2017)
2 source controls mapped|2 target controls covered
12%
Indiana Consumer Data Protection Act
2 source controls mapped|1 target controls covered
12%
Digital Economy Partnership Agreement (DEPA)
2 source controls mapped|2 target controls covered
12%
Kenya DPA
2 source controls mapped|1 target controls covered
12%
ISO 22739:2024 — Blockchain and Distributed Ledger Technologies Vocabulary
2 source controls mapped|1 target controls covered
12%
GDPR
2 source controls mapped|1 target controls covered
12%
Jamaica DPA
2 source controls mapped|1 target controls covered
12%
India DPDP Act
2 source controls mapped|1 target controls covered
12%
Bahrain PDPL
2 source controls mapped|1 target controls covered
12%
COPPA
2 source controls mapped|1 target controls covered
12%
EU Digital Markets Act
2 source controls mapped|3 target controls covered
12%
Liechtenstein DPA
2 source controls mapped|1 target controls covered
12%
BSI C5 — Cloud Computing Compliance Criteria Catalogue
2 source controls mapped|1 target controls covered
12%
Iowa Consumer Data Protection Act
2 source controls mapped|1 target controls covered
12%
ISO 27701
2 source controls mapped|1 target controls covered
12%
Malaysia PDPA 2010
2 source controls mapped|1 target controls covered
12%
ISO 8000 — Data Quality
2 source controls mapped|3 target controls covered
12%
FATF Recommendation 16 — Virtual Asset Travel Rule
2 source controls mapped|2 target controls covered
12%
Privacy by Design (PbD) — Seven Foundational Principles
2 source controls mapped|2 target controls covered
12%
BS 65000:2014 — Guidance on Organizational Resilience
2 source controls mapped|2 target controls covered
12%
ESRB Privacy Certified
2 source controls mapped|1 target controls covered
12%
CISA Cross-Sector Cybersecurity Performance Goals (CPG) 2.0
2 source controls mapped|1 target controls covered
12%
Law 1581 of 2012 - Statutory Framework for the Protection of Personal Data
2 source controls mapped|1 target controls covered
12%
Law No. 172-13 on the Protection of Personal Data
2 source controls mapped|1 target controls covered
12%
EU AI Act
2 source controls mapped|2 target controls covered
12%
EU Taxonomy Regulation
2 source controls mapped|2 target controls covered
12%
Pakistan Personal Data Protection Bill 2023
2 source controls mapped|3 target controls covered
12%
Colorado Privacy Act (CPA)
2 source controls mapped|1 target controls covered
12%
Washington My Health My Data Act (MHMD)
2 source controls mapped|2 target controls covered
12%
Rhode Island Data Transparency and Privacy Protection Act (RIDTPPA)
2 source controls mapped|1 target controls covered
12%
Wisconsin Data Privacy Act (SB 670)
2 source controls mapped|1 target controls covered
12%
Tennessee Information Protection Act (TIPA)
2 source controls mapped|1 target controls covered
12%
Connecticut Data Privacy Act (CTDPA)
2 source controls mapped|1 target controls covered
12%
Florida Digital Bill of Rights (FDBR)
2 source controls mapped|1 target controls covered
12%
Nigeria NDPR
2 source controls mapped|1 target controls covered
12%
Vermont Artificial Intelligence and Consumer Data Act (AICDA)
2 source controls mapped|1 target controls covered
12%
Colorado Privacy Act
2 source controls mapped|1 target controls covered
12%
Montana Consumer Data Privacy Act
2 source controls mapped|1 target controls covered
12%
Switzerland New Federal Act on Data Protection (nFADP/nDSG, 2023)
2 source controls mapped|1 target controls covered
12%
CCPA/CPRA
2 source controls mapped|1 target controls covered
12%
US Consumer Product Safety Commission (CPSC) — Connected Product Safety
2 source controls mapped|1 target controls covered
12%
Nebraska Data Privacy Act
2 source controls mapped|1 target controls covered
12%
LGPD
2 source controls mapped|1 target controls covered
12%
India Account Aggregator Framework (RBI)
2 source controls mapped|1 target controls covered
12%
New Jersey Data Privacy Act
2 source controls mapped|1 target controls covered
12%
Argentina PDPA
2 source controls mapped|1 target controls covered
12%
DAMA-DMBOK2 — Data Management Body of Knowledge (2nd Edition)
2 source controls mapped|1 target controls covered
12%
Extractive Industries Transparency Initiative (EITI) Standard (2023)
2 source controls mapped|1 target controls covered
12%
NIST SP 800-122
2 source controls mapped|1 target controls covered
12%
Mexico LFPDPPP
2 source controls mapped|1 target controls covered
12%
Maryland Online Data Privacy Act
2 source controls mapped|1 target controls covered
12%
EU Data Governance Act (DGA)
2 source controls mapped|1 target controls covered
12%
NRF Cybersecurity and Data Privacy Framework (National Retail Federation)
2 source controls mapped|1 target controls covered
12%
FERPA
2 source controls mapped|1 target controls covered
12%
Minnesota Consumer Data Privacy Act
2 source controls mapped|1 target controls covered
12%
Indonesia PDP Law
2 source controls mapped|1 target controls covered
12%
Iceland DPA
2 source controls mapped|1 target controls covered
12%
UK Open Banking Standard
2 source controls mapped|1 target controls covered
12%
Switzerland FADP
2 source controls mapped|1 target controls covered
12%
Norway PDPA
2 source controls mapped|1 target controls covered
12%
CTDPA (Connecticut Data Privacy Act)
2 source controls mapped|1 target controls covered
12%
Uruguay DPL
2 source controls mapped|1 target controls covered
12%
Texas Data Privacy Act
2 source controls mapped|1 target controls covered
12%
Taiwan PDPA
2 source controls mapped|1 target controls covered
12%
PDPA Thailand
2 source controls mapped|1 target controls covered
12%
Philippines Data Privacy Act (RA 10173)
2 source controls mapped|1 target controls covered
12%
Tennessee IPA
2 source controls mapped|1 target controls covered
12%
UK Data Protection Act 2018
2 source controls mapped|1 target controls covered
12%
WHO Global Strategy on Digital Health 2020-2025
2 source controls mapped|2 target controls covered
12%
Utah Consumer Privacy Act
2 source controls mapped|1 target controls covered
12%
UAE PDPL
2 source controls mapped|1 target controls covered
12%
NIST Privacy Framework 1.0
2 source controls mapped|1 target controls covered
12%
Ghana Data Protection Act 2012 (Act 843)
2 source controls mapped|1 target controls covered
12%
Mauritius Data Protection Act 2017
2 source controls mapped|1 target controls covered
12%
Jamaica Data Protection Act 2020
2 source controls mapped|1 target controls covered
12%
Saudi Arabia PDPL
2 source controls mapped|1 target controls covered
12%
POPIA
2 source controls mapped|1 target controls covered
12%
PDPA Singapore
2 source controls mapped|1 target controls covered
12%
PIPEDA
2 source controls mapped|1 target controls covered
12%
UK GDPR (UK General Data Protection Regulation)
2 source controls mapped|1 target controls covered
12%
Peru DPL
2 source controls mapped|1 target controls covered
12%
Qatar DPL
2 source controls mapped|1 target controls covered
12%
South Korea PIPA
2 source controls mapped|1 target controls covered
12%
TEFCA — Trusted Exchange Framework and Common Agreement
2 source controls mapped|1 target controls covered
12%
UK Age Appropriate Design Code (Children's Code)
2 source controls mapped|1 target controls covered
12%
Vietnam PDPD
2 source controls mapped|1 target controls covered
12%
Philippines DPA
2 source controls mapped|1 target controls covered
12%
China PIPL
2 source controls mapped|1 target controls covered
12%
Rwanda DPL
2 source controls mapped|1 target controls covered
12%
Virginia CDPA
2 source controls mapped|1 target controls covered
12%
Compare COSO Internal Control 2013 with EU AI Liability Directive

Frequently Asked Questions

What is COSO Internal Control 2013?

COSO Internal Control 2013 is a compliance framework from International with 5 domains and 17 controls. COSO Internal Control - Integrated Framework 2013. Foundation for ICFR audits under SOX 404. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.

How many controls does COSO Internal Control 2013 have?

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

What frameworks does COSO Internal Control 2013 map to?

COSO Internal Control 2013 maps to 199 other compliance frameworks. The top mapping partners are EU AI Liability Directive (12% coverage), 6th Anti-Money Laundering Directive (AMLD6, Directive (EU) 2018/1673) (12% coverage), EU Audiovisual Media Services Directive (AVMSD, Directive 2010/13/EU as amended by Directive 2018/1808 and Directive (EU) 2023/2586) (12% coverage). Use our comparison tool to explore control-level mappings between frameworks.

How do I get started with COSO Internal Control 2013 compliance?

Start your COSO Internal Control 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 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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