How many controls does COSO Internal Control have?

COSO Internal Control contains 31 controls organized across 5 domains.

Where does COSO Internal Control apply?

COSO Internal Control is applicable in International. Organizations operating in or serving customers in this jurisdiction should evaluate its requirements.

How do I get started with COSO Internal Control compliance?

Start by understanding the framework's key controls and domains. Our compliance platform provides AI-powered gap analysis and mapping tools to help you assess your current posture and build a remediation plan.

COSO Internal Control — Integrated Framework (2013)

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control — Integrated Framework, updated in 2013 from the original 1992 framework. Defines internal control as a process designed to provide reasonable assurance regarding achievement of objectives in operations, reporting, and compliance.

Domains

Control Activities

Control Environment

Risk Assessment

Information and Communication

Monitoring Activities

Frequently Asked Questions

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