COSO AI Mapper by CtrLynx
AI-Powered and Expert-Validated COSO Gap Assessment
For audit and advisory firms, and companies assessing Entity Level Controls (ELC) against the COSO Internal Control — Integrated Framework (2013) (“COSO 2013”). AI-driven mapping, gap identification, and remediation recommendations — performed at the Point-of-Focus level.
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See how it works ↓
COSO Gap Assessment is harder than it should be.
Mapping at the wrong level
Most firms map Entity Level Controls at the Component level — or at best, Principle level. That produces output that asserts ‘we have controls addressing Principle X’ without demonstrating which specific aspects are actually covered. COSO 2013 defines 87 Points of Focus precisely to make Principles operational. Mapping at the POF level is more granular, more defensible — and almost no one does it manually because it takes too long.
Complexity and subjectivity
Mapping ELCs to the COSO 2013 framework requires deep subject matter expertise. Without it, different reviewers produce materially different mappings of the same controls — creating inconsistency across engagements and variability your QA team has to absorb. The result: mapping quality depends heavily on who happens to be on the engagement.
Time and cost inefficiency
A thorough COSO Gap Assessment at the POF level can take anywhere from 30–50 hours per engagement — before partner review. This can cost firms up to $3,750 per engagement and companies as much as $7,500 per engagement. This is typically spread over 1–3 weeks, depending on the availability of a professional with the right skills.
Three things, done in one engagement.
AI-driven COSO mapping at the Point-of-Focus level
Map client controls directly to COSO 2013 principles and Points of Focus with a structured output your team can review.
Gap identification
Identify gaps within the entity level controls structure vis-a-vis the COSO Internal Controls Integrated Framework 2013.
Remediation recommendations
Generate practical next steps that help engagement teams with recommendations to remediate the identified gaps.
AI output that is traceable, defensible, and built to withstand QA scrutiny.
Layer 1: Expert-trained system with a self-learning loop
The tool is trained by a system prompt that incorporates 20 years of the founder’s domain experience, and self-learning based on correction loops from completed engagements.
Layer 2: Expert review (HITL-Led tier)
The users are required to have the AI mapping reviewed, either by a CtrLynx expert reviewer or their own in-house expert, prior to running the gap analysis.
Layer 3: Client correction loop
Any corrections to the AI-generated mapping suggested by the user are validated by a CtrLynx expert reviewer through an iterative process.
From upload to ready-to-use work paper, in five steps.
01
Upload
Bring in Entity Level Control descriptions.
02
Run the AI tool
Generate Point-of-Focus level mapping.
03
Review and Refine
Users / CtrLynx experts perform agreed levels of review of the AI mapping to finalize the mapping.
04
Run AI Gap Analysis
Generate gap descriptions and remediation recommendation descriptions.
05
Export
Final deliverable available for download.
Built for audit and advisory firms, and companies managing their own ICFR compliance.
Designed for
• SOX advisory teams
• Internal audit practices
• Risk and controls consultants
• Firms standardizing COSO mapping quality
NOT designed to
• Replace professional judgment
• Fully automate audit sign-off
Transparent pricing. No surprises.
Waitlist participants get an exclusive early access offer — your first engagement free, followed by 50% off standard rates for your next 2 engagements.
Self-Service
HITL-Led
First Engagement
Free
Free (HITL-Led review included)
Engagements 2–3
$450/engagement (50% off)
$800/engagement (50% off)
Standard Rate (Engagement 4+)
$900/engagement
$1,600/engagement
This offer is available to the first 50 participants on the waitlist. Your first engagement includes a 20-minute onboarding call with the founder before we get started — covering a live tool walkthrough, setup for your first engagement, and any questions your team has before we begin. No payment at signup. Step off the waitlist anytime, no questions asked.
Running more than 10 engagements per year? We’d love to talk. Volume pricing is available for firms and delivery centres with higher engagement frequency — reach out directly at dushyant@ctrlynx.com
Powered by 20 years of SOX and COSO expertise — with three layers of quality control so your work papers hold up.
“I’m Dushyant Mehta. For over 20 years I’ve performed, reviewed, and led COSO mapping and gap assessment projects, as part of SOX compliance engagements for scores of clients. COSO AI Mapper combines my extensive domain experience, AI-driven efficiencies, and quality guardrails to deliver high-quality work that is defensible.”
— Dushyant Mehta, Founder, DHZ Technologies
Be the first in line.
COSO AI Mapper is currently in controlled beta rollout. Join the waitlist and get your first engagement free — with HITL-Led expert review included. Before we get started, we’ll schedule a 20-minute onboarding call covering a live tool walkthrough, setup for your first engagement, and any questions your team has. Engagements 2 and 3 are at 50% off standard rates. We’ll reach out personally when your spot opens.
Join the Waitlist