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Internal Control Evaluator.

Rate your organisation across all five COSO 2013 components and 17 principles. The ML model classifies your control environment — from sound to material weakness — and generates a prioritised remediation plan. All in-browser.

Client-Side Integrity Ratings and outputs remain 100% on-device. Control evaluations and deficiency scores are computed locally in JavaScript memory with zero network egress.

Step-by-Step Diagnostic

Rate each COSO principle.

Expand each component, score its principles on a 1–5 scale, and the model will classify your control environment and generate a prioritized action plan.

Assessment Progress0 / 17 principles rated

Commitment to Integrity and Ethical Values — The organisation demonstrates a commitment to integrity and ethical values through its culture, tone from the top, and behavioural standards.

Board Oversight Responsibility — The board of directors or governing body demonstrates independence and exercises oversight of internal controls.

Organisational Structure — Management establishes structures, reporting lines, and appropriate authorities to pursue objectives.

Commitment to Competence — The organisation demonstrates a commitment to attract, develop, and retain competent individuals.

This tool runs entirely in your browser. No data is transmitted or stored.

Rate all 17 principles across the five COSO components to generate your assessment

Methodology & Framework

How assessments are determined.

The evaluator uses a supervised model calibrated against expert-labelled control environment profiles, aligned with the COSO 2013 Internal Control — Integrated Framework. The model analyses all five component scores and interaction effects to produce deficiency classifications consistent with PCAOB AS 2201, SOX 404, and IIA standards.

Ratings reflect the assessor's professional judgement at a point in time. Final classification for financial reporting requires entity-specific quantitative materiality evaluations and review by the external audit partner.

The Five COSO Components

Control Environment

4 principles

Tone, board oversight, integrity, and organizational structure.

Risk Assessment

3 principles

Risk identification, tolerance calibration, and exposure analysis.

Control Activities

4 principles

Policies and procedural barriers mitigating failure.

Info & Comms

3 principles

Timely, audited information flows supporting decision-making.

Monitoring

3 principles

Continuous surveillance and control evaluation mechanisms.

PCAOB AS 2201 Deficiency Classification

No Deficiency

Controls are operating effectively. Continue periodic cycle testing.

Control Deficiency

Operational gap exists. Management remediation timeline required.

Significant Deficiency

Merits attention by Audit Committee. Direct escalation required.

Material Weakness

Reasonable possibility of material misstatement. Board action required.

Score	Label	Interpretation
1	Not Present	The principle is absent. No documented policies or execution evidence exist.
2	Partially Present	Limited emergence. Significant operational gaps remain unaddressed.
3	Generally Present	Broadly in place but with notable inconsistency in enforcement.
4	Substantially Present	Well-established and operating effectively with minor exceptions.
5	Fully Effective	Fully implemented, consistently enforced, with continuous monitoring.

Facing Control Deficiencies or Audit Gaps?

Remediating deficiencies before year-end saves audit fees, accelerates closing timelines, and protects board credibility.

Discuss a Remediation Mandate