The Committee of Sponsoring Organizations (COSO) created the original Internal Control Integrated Framework in 1992. As time and organizational models changed, COSO expanded the original model into the 2013 Framework, which has aided many organizations to design and implement internal control in light of many changes in business and operating environments. Since the issuance of the original Framework, COSO broadened the application of internal control in addressing operations and reporting objectives, and clarified the requirements for determining what constitutes effective internal control.

As a Federal response to the COSO Framework, Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers’ Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government. Standards for Internal Control in the Federal Government (known as the Green Book), provide the overall framework for establishing and maintaining an effective internal control system. The Green Book may also be adopted by state, local, and quasi-governmental entities, as well as not-for-profit organizations, as a framework for an internal control system.

As an 'at a glance' comparison of the two Frameworks, PiazzaMedia created a combined model of both Frameworks with comparisons of the components and principles presented side by side and accessed with the click of a mouse. For internal control professionals and others needing a quick reference to the similarities and differences of the two are afforded a quick reference to both Frameworks.