COSO 2013 Seventeen Principles Component Mapping Grid
Map COSO 2013 principle numbers 1–17 to the five components; not the existing coverage checklist or a control-effectiveness assessment.
Description
Map COSO 2013 principle numbers 1–17 to the five components; not the existing coverage checklist or a control-effectiveness assessment.
A principle-to-component map helps navigate an internal-control framework. It gives a structural category for a principle number without judging the quality of controls.1
When to use this tool
Map COSO 2013 principle numbers 1–17 to the five components; not the existing coverage checklist or a control-effectiveness assessment.
- Prepare the supplied principleNumber fields for this operation.
- Compare the complete example with the representation used by your own input before carrying the result into another step.
How to use the tool and how it works
- Enter principleNumber. Use the exact text syntax, units and index conventions explained below.
- Run the tool. If input validation fails, correct the supplied fields before interpreting any result.
- Read result.principleNumber, result.component. Interpret false, null and empty lists using the distinctions below; they can be valid outputs.
Validate principleNumber as an integer from one through seventeen. Map 1–5 to control-environment, 6–9 to risk-assessment, 10–12 to control-activities, 13–15 to information-and-communication, and 16–17 to monitoring-activities.2
| Input field | Meaning and representation | Accepted input |
|---|---|---|
| principleNumber | principle number. | Integer from 1 to 17 inclusive |
| Output field | Interpretation |
|---|---|
| result | Object containing the named outputs below. |
| result.principleNumber | The principle number value under the stated formula or text convention. |
| result.component | The component value under the stated formula or text convention. |
{
"input": {
"principleNumber": 10
},
"output": {
"result": {
"principleNumber": 10,
"component": "control-activities"
}
}
}Limitations and assumptions
- The tool returns component identifiers, not the full principle text or an implementation checklist. It does not assess an entity or establish conformance with COSO.
- Every declared top-level field is required and unexpected fields are rejected. Numeric inputs must be finite; ordinary text fields are bounded to 8,192 UTF-16 code units, with tighter operation-specific limits where stated.
- Ordinary string lists have at most 128 entries of at most 128 code units each; numeric lists and matrices have separate bounded size checks. Nonfinite results and excessively large serialized outputs are rejected.
- Indexes are zero-based and spans have an exclusive end unless explicitly stated otherwise. A valid false, null or empty-list result is distinct from malformed input.
Alternative or Complementary methods
Consult the applicable original standard, jurisdiction and effective edition before applying a reference note. Separate a structural definition or exact record match from the evidence, procedures and judgment required in an actual engagement.
References
Similar or alternative tools
- coso five components element mapping grid
COSO organizes internal control into five components.
- component auditor work reference usage decision lookup
Use of component-auditor work depends on evidence available to both component and group auditors.