Relating the COSO Internal Control—Integrated Framework and COBIT 


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This white paper takes the refreshed and updated COSO Internal Control—Integrated Framework (the COSO framework) as its base structure and examines how the relevant components and content of the COBIT 5 framework and its supporting guidance deliverables relate to the COSO framework. Through the efforts of many (including ISACA), the refreshed COSO framework places much stronger emphasis on the importance of information technology, in addition to other enhancements within its principles.

The purpose of this white paper is to highlight areas of alignment and differences in the content of the frameworks, and also to help enterprises that are using the COSO framework by presenting the relationship between the COSO framework guidance and the COBIT 5 framework guidance.