Gartner Research

The COSO and ISO Updates: A Check-In

Published: 24 February 2019

ID: G00707607

Analyst(s): Enterprise Risk Management Research Team


More than one year after the release of updated frameworks from COSO and ISO, companies are still struggling to align them with their own practices. But maybe that’s the problem. Instead of trying to adhere to one, firms should pick and choose parts from each that work best for them.

Table Of Contents

Most Organizations Have Not Implemented Either Update

COSO’s Framework Is Used More Widely

Companies That Follow COSO Do So Because of Its Focus on Integration With Strategy

Some Parts of COSO Are More Difficult to Implement Than Others

ISO Might Be Finding a Home in Information Security

Practitioners Get Frustrated When They Put Theory Into Practice — And So Do the Framers of the Frameworks

The Big Takeaway: Pick and Choose What Works For You

Recommended by the Authors

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