Appendix B · COSO IC 2013 Principle Mapping (Summary)

COSO Principle	Governance Discipline	Governing COs	Key Extension
P1: Integrity & ethical values	Authority Mapping	CO-PU-AUT, CO-PU-CST	Ethical commitments as structural bindings with negation-clause inheritance
P2: Board independence & oversight	Authority Mapping	CO-OB-AUT, CO-TL-AUT	Interpretive/operational authority separation
P3: Structure, reporting, authority	Authority Mapping	CO-EN-AUT, CO-RE-AUT	Three-layer behavioral-contract architecture; authority through relation graph
P4: Competence commitment	Authority Mapping	CO-EN-DEC, CO-EN-EVD	Capacity assessment as governed decision; registration records for computational actors
P5: Accountability for IC	Authority Mapping	CO-EN-ACT, CO-PU-ACT	Deterministic entity chains; self-referential closure
P6: Suitable objectives	Decision Boundary	CO-PU-EVD, CO-PU-DEC	Empirically anchored success criteria; apex as highest-stakes decision surface
P7: Identify & analyze risks	Decision Boundary	CO-OB-DEC, governance matrix	Interpretation as governed decision; matrix itself as risk identification surface
P8: Assess fraud risk	Decision Boundary	CO-UN-CST, CO-DI-AUT	Truth-type constraints on derivation; namespace/content authority separation
P9: Identify & assess significant changes	Decision Boundary	CO-TI-DEC, CO-TL-DEC, CO-RE-DEC	Cycle transitions, activations, relation modifications as governed decisions
P10: Select & develop CAs	Constraint Propagation	CO-CO-CST	Six propagation patterns; effective constraint set computation
P11: General controls over technology	Constraint Propagation	CO-EN-CST	Actor-type ceiling; tighten-only through behavioral-contract stack
P12: Deploy through policies & procedures	Constraint Propagation	CO-CO-EVD, CO-TL-CST	Observable violation conditions; constraint inheritance into work specifications
P13: Relevant, quality information	Evidence Obligations	CO-ME-EVD, CO-UN-EVD	Reflexive evidence; truth-type meta-evidence
P14: Internal communication	Evidence Obligations	CO-RE-EVD, CO-DI-EVD	Relation auditability; term resolution chains
P15: External communication	Evidence Obligations	CO-OB-EVD, CO-UN-AUT	Capture-time immutability; truth-type authority separation
P16: Ongoing/separate evaluations	Accountability Resolution	CO-TI-DEC, CO-ME-DEC	Cycle transitions and learning-lifecycle transitions as governed decisions
P17: Evaluate & communicate deficiencies	Accountability Resolution	CO-TI-ACT, CO-PU-ACT	Temporal causation; self-referential closure to constituting authority