DOI: 10.36347/sjet

Pages: 238-250

Contemporary organizations face mounting pressure to satisfy overlapping regulatory mandates, cybersecurity standards, and enterprise risk management requirements. Yet prevailing governance approaches remain structurally fragmented, producing duplicated controls, limited risk visibility, and ineffective organizational oversight. This paper introduces an original conceptual framework for integrated governance that systematically unifies regulatory compliance, cybersecurity controls, and enterprise risk management into a single coherent architecture. Drawing on established governance standards, COBIT, ISO 27001, COSO ERM, and NIST, the framework advances three core principles: framework integration, control harmonization, and governance alignment. Through these principles, the model transforms compliance from a checklist activity into a continuous, intelligence-driven governance function supporting consistent risk evaluation, control assurance, and executive decision-making. The framework addresses critical challenges in highly regulated industries including telecommunications, healthcare, financial services, and banking, where regulatory complexity and operational interdependencies demand unified oversight. By establishing theoretical foundations for integrated governance architecture, this work contributes to governance scholarship and provides practitioners with actionable guidance for implementing unified control environments that reduce redundancy, enhance risk visibility, and strengthen organizational resilience.