COSO Internal Control - Integrated Framework (2013)
What is COSO Internal Control - Integrated Framework (2013)?
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control - Integrated Framework, originally issued in 1992 and updated in 2013, defines internal control as a process, effected by an entity’s board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: (1) operations - effectiveness and efficiency of the entity’s operations, including operational and financial performance; (2) reporting - reliability of reporting, including the preparation of financial statements and other reports; and (3) compliance - compliance with applicable laws and regulations.. It comprises 17 controls organised across 5 domains, and applies in International.
How COSO Internal Control - Integrated Framework (2013) maps to other frameworks
All 17 controls, each one mapped to the equivalent requirement in other standards, with the evidence that carries across and the mappings that were judged and rejected shown alongside. No account needed to look.
See the control mappings →The 5 domains COSO Internal Control - Integrated Framework (2013) groups its controls into
Frameworks that share controls with COSO Internal Control - Integrated Framework (2013)
Each of these has at least one control mapped to a control in COSO Internal Control - Integrated Framework (2013). The number is how many COSO Internal Control - Integrated Framework (2013) controls are shared, counted from the mapping graph.
Where COSO Internal Control - Integrated Framework (2013) overlaps with the standards you already hold
Where to get trained on COSO Internal Control - Integrated Framework (2013)
4 courses in the catalogue cover COSO Internal Control - Integrated Framework (2013) directly. Each is self-paced, includes the downloadable toolkit and the implementation playbook, and carries a certificate of completion.
Training more than one person? Ten seats of any course is $1,490 on a single licence, against $199 a seat bought one at a time.
What an auditor will ask you for
All 46 COSO Internal Control - Integrated Framework (2013) controls, each with what it requires, the artefacts an auditor will ask you for, and where it commonly fails. Free to read, nothing to fill in.
Read the COSO Internal Control - Integrated Framework (2013) evidence request listWhat COSO Internal Control - Integrated Framework (2013) means in your sector
What COSO Internal Control - Integrated Framework (2013) means for your job
Questions people ask about COSO Internal Control - Integrated Framework (2013)
What is COSO Internal Control - Integrated Framework?
Where does COSO Internal Control - Integrated Framework apply?
What frameworks does COSO Internal Control - Integrated Framework map to?
How do I get started with COSO Internal Control - Integrated Framework compliance?
Query COSO Internal Control - Integrated Framework (2013) programmatically
COSO Internal Control - Integrated Framework (2013), its 17 controls and every mapping into other standards are available over a REST endpoint and an MCP server, so an agent can read them directly. The free tier is 10 calls a day and needs no signup.
COSO Internal Control - Integrated Framework (2013) API reference and MCP config →What COSO Internal Control - Integrated Framework (2013) requires, control by control
Each page carries the requirement text for one COSO Internal Control - Integrated Framework (2013) control and what an assessor expects to see as evidence.
- CA-10 Selects and Develops Control Activities
- CA-12 Deploys Through Policies and Procedures
- CE-1 Demonstrates Commitment to Integrity and Ethical Values
- CE-4 Demonstrates Commitment to Competence
- COSO-IC-CE-01 The organization demonstrates commitment to integrity and ethical values
- COSO-IC-CE-02 The board demonstrates independence from management and exercises oversight of internal control
- COSO-IC-IC-14 The organization internally communicates information including internal control objectives
- P1 Demonstrates Commitment to Integrity and Ethical Values
- P7 Identifies and Analyzes Risk
- RA-7 Risk Response
How ready are you for COSO Internal Control - Integrated Framework (2013)?
Answer 25 questions and get a professional readiness report with gap analysis, maturity scores, and prioritised action items. Results in 5 minutes.