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While ontology comparison and alignment have been extensively researched in the last decade, there are still some challenges to these disciplines, such as incomplete ontologies, those that cover only a portion of a domain, and differences in domain modeling due to varying viewpoints. Although the literature has compared ontological concepts from the same domain, comparisons of concepts from different domains (e.g., security and safety) remain unexplored. To compare the concepts of security and safety domains, a security ontology must first be created to bridge the gap between these domains. Therefore, this paper presents a Combined Security Ontology (CSO) based on the Unified Foundational Ontology (UFO) that could be compared to or aligned with other ontologies. This CSO includes the core ontological concepts and their respective relationships that had been extracted through a previous systematic literature review. The CSO concepts and their relationships were mapped to the UFO to get a common terminology that facilitates to bridge the gap between the security and safety domains. Since the proposed CSO is based on the UFO, it could be compared to or aligned with other ontologies from different domains.