Requirements & evidence
COSO Internal Control—Integrated Framework
The widely used internal-control framework for operations, reporting, and compliance, including internal control over financial reporting. It supplies evaluation criteria; it is not a certification and SOX does not create a fixed IT-control catalog.
- Edition on record
- 2013
- Issuing authority
- Committee of Sponsoring Organizations of the Treadway Commission (opens in a new tab)
- Edition published
- Not stated by the authority
- Source last checked
Understand the scope
What the framework covers.
The library records this framework for public companies, financial services, all sectors, across US and global. The issuing authority determines applicability; your assessment scope should identify the organization, systems, services, and edition being assessed.
Areas of requirement
- Control environment
- Risk assessment
- Control activities
- Information and communication
- Monitoring activities
The library tracks the authority and edition. A normalized requirement catalog is not available for this framework, so a requirement count is not stated here.
Source access and licensing
Purchase the 2013 framework and obtain COSO's software-incorporation and redistribution rights before using protected framework text in the product.
Prepare with context
The evidence behind
the requirements.
Evidence needs to demonstrate how a requirement is met within the assessment scope. Keep the source requirement, collection context, responsible owner, review decision, and period of applicability together.
A framework-specific collection workflow has not been activated. The reference material on this page can inform scoping and preparation; it does not establish evidence collection or assessment readiness.
ControlFrame availability
Framework reference available
Authority and version facts, with a parsed public catalog when available; no tenant blueprint or executable evidence method is activated.
How availability is determined
COSO Internal Control—Integrated Framework is tracked in the registry — authority, version ledger, verification — and nothing else is modelled for it yet. Import its catalog to begin.
Catalog status: Planned. Tracked metadata: we record the regime and its issuing authority for review. Registry presence does not mean automated monitoring is active. No control or requirement model is implemented.
Metadata only; the licensed framework and illustrative tools are not ingested, normalized, or released as a product module.
Follow the source
Editions and transitions.
These are the editions recorded in the library, checked August 28, 2026. Confirm the applicable edition with the authority before beginning an assessment.
- 2013Current edition on record · Replaces 1992Publication date not recorded
- 1992Superseded editionPublication date not recorded
Check the basis
Sources you can follow.
Verified against the issuing authority’s own publication. Source verification was recorded on August 28, 2026.
- Committee of Sponsoring Organizations of the Treadway Commission (opens in a new tab)
Issuing authority and framework publication.
- Edition reference: 2013 (opens in a new tab)
The publication used to establish the recorded edition.
Catalog provenance and record details
Framework record: coso-icif-2013.
Source artifact: acquisition required.
Parsed catalog: Not ingested.
Control families as published: Control environment · Risk assessment · Control activities · Information and communication · Monitoring activities.
Record last updated: August 28, 2026.
Common questions
A closer look.
What is COSO Internal Control—Integrated Framework?
The widely used internal-control framework for operations, reporting, and compliance, including internal control over financial reporting. It supplies evaluation criteria; it is not a certification and SOX does not create a fixed IT-control catalog.
Who does COSO Internal Control—Integrated Framework apply to?
COSO Internal Control—Integrated Framework applies to public companies, financial services, all sectors, US, global, per Committee of Sponsoring Organizations of the Treadway Commission.
What is the current version of COSO Internal Control—Integrated Framework?
The current edition is 2013, issued by Committee of Sponsoring Organizations of the Treadway Commission. Source: https://www.coso.org/internal-control.
What does an assessment under COSO Internal Control—Integrated Framework require?
No control catalog has been ingested for COSO Internal Control—Integrated Framework yet — the registry tracks it as planned (Tracked metadata: we record the regime and its issuing authority for review. Registry presence does not mean automated monitoring is active. No control or requirement model is implemented), so an assessment under this framework currently requires the authority's own catalog rather than a ControlFrame-parsed one.
At a glance
COSO Internal Control—Integrated Framework
2013
- Framework reference
- Authority and edition tracked
- Evidence preparation
- Framework reference available
- Source confidence
- Primary authority
A framework reference describes requirements. Evidence decisions belong to a scoped assessment and a named reviewer.
Make the requirements
part of the work.
Explore how ControlFrame can organize COSO Internal Control—Integrated Framework requirements, evidence preparation, and review for your assessment scope.