Common Denominators

Frameworks, regulatory requirements, business requirements, processes and controls are managed at different conceptual levels (e.g. different nomenclature, classification hierarchy, taxonomy etc.). 

Defining relationships between these disparate components requires the use of a lowest common denominator.  The term lowest common denominator is often used to indicate a lowering of quality resulting from a desire to find common ground for many people (www.bartleby.com).  This concept is not exacltly accurate but it holds true that linking these vastly different components together for use in procedural analysis requires common ground. 

Many of us are searching for the ability to leverage what our business requirements dictate to to be the best of the "best practices" and adopt procedures that implement controls that satisfy and even surpass business requirements (including regulatory business requirements).  The lowest common denominator approach is valid but is more appropriately implemented with a granular procedural step as the linkage source or "ControlOrigin".  Another approach to linkage is the use of common terms or "keywords" that can be used to establish the realtionship between the aforementioned business components.  More on that later. 

Most corporate citizens implement "Linkage" through the listing of component cross references lumped into a single cell of a spreadsheet.  This approach works well for a few months.  Then the proverbial change maangement process occurs (e.g. Cobit 4.0, ISO17799:2005, Acquisition #5 etc.).