Abstract: A method, system and apparatus for mapping of internal corporate policies to operational guidelines, such as regulations, best practice frameworks, and standards, through the use of control statements are provided. In one embodiment, a set of normalized control statements are linked to best practice framework control objectives and regulations pertinent to an organization. The control statements are also linked to an organization's policies; thereby providing a mapping via the control statements between the regulations and best practices those policies are intended to satisfy. Other embodiments provide for a mechanism for organizing, maintaining, tracking, and displaying control statements and the associated operational guidelines.