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Framework

COSO IC 2013

COSO Internal Control – Integrated Framework (2013)

17 requirements · 16 connected unified controls

Open COSO IC 2013 in the map
Version
2013
Published
2013-05
Amendments
none

Requirements and control mappings

“Full” and “Partial” describe the catalog mapping to a unified control. A partial mapping includes the remaining requirement. These mappings do not establish an organization’s implementation or certification.

Control Environment

RequirementUnified control and mapping
P1The organization demonstrates a commitment to integrity and ethical values.
P2The board of directors demonstrates independence from management and exercises oversight of the development and performance of internal control.
P3Management establishes, with board oversight, structures, reporting lines, and appropriate authorities and responsibilities in the pursuit of objectives.
P4The organization demonstrates a commitment to attract, develop, and retain competent individuals in alignment with objectives.
P5The organization holds individuals accountable for their internal control responsibilities in the pursuit of objectives.

Risk Assessment

RequirementUnified control and mapping
P6The organization specifies objectives with sufficient clarity to enable the identification and assessment of risks relating to objectives.
P7The organization identifies risks to the achievement of its objectives across the entity and analyzes risks as a basis for determining how the risks should be managed.
P8The organization considers the potential for fraud in assessing risks to the achievement of objectives.
P9The organization identifies and assesses changes that could significantly impact the system of internal control.

Control Activities

RequirementUnified control and mapping
P10The organization selects and develops control activities that contribute to the mitigation of risks to the achievement of objectives to acceptable levels.
UC-ACCESS-15 — Design control activities over technology accessPartial

Remaining requirement: principle applies across all control domains, not only access

P11The organization selects and develops general control activities over technology to support the achievement of objectives.
UC-ACCESS-15 — Design control activities over technology accessPartial

Remaining requirement: principle applies across all technology domains, not only access

P12The organization deploys control activities through policies that establish what is expected and procedures that put policies into action.
UC-CONFIG-09 — Document configuration management policy, plan, and proceduresPartial

Remaining requirement: COSO expects policies and procedures deploying all control activities, not only CM

Information & Communication

RequirementUnified control and mapping
P13The organization obtains or generates and uses relevant, quality information to support the functioning of internal control.
UC-ASSET-02 — Inventory data and document processing activities and flowsPartial

Remaining requirement: COSO expects quality information supporting all internal control components

P14The organization internally communicates information, including objectives and responsibilities for internal control, necessary to support the functioning of internal control.
P15The organization communicates with external parties regarding matters affecting the functioning of internal control.
UC-AUDIT-18 — Communicate with stakeholders on assurance mattersPartial

Remaining requirement: entity-wide external channels (whistleblower, customers, suppliers) beyond assurance stakeholders

Monitoring Activities

RequirementUnified control and mapping
P16The organization selects, develops, and performs ongoing and/or separate evaluations to ascertain whether the components of internal control are present and functioning.
P17The organization evaluates and communicates internal control deficiencies in a timely manner to those parties responsible for taking corrective action, including senior management and the board of directors, as appropriate.
UC-IR-10 — Learn from incidents and communicate corrective actionsPartial

Remaining requirement: covers all internal-control deficiencies, beyond incident-derived lessons