Cross-Framework Mapping

AICPA SOC 1vsSSAE 18 — Attestation Standards (SOC Reporting)

See exactly how AICPA SOC 1 controls map to SSAE 18 — Attestation Standards (SOC Reporting). Pre-computed mappings, identified gaps, and coverage analysis.

17
Controls Mapped
8
Gaps Found
44%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

AICPA SOC 1 maps to SSAE 18 — Attestation Standards (SOC Reporting) with 44% coverage across 11 directly mapped controls. Analysis of 25 AICPA SOC 1 controls identifies 14 compliance gaps — primarily concentrated in AICPA SOC 1: Cybersecurity Controls.

Source: TheArtOfService Knowledge Graph | 25 controls analysed | 693 frameworks | 819K+ cross-framework mappings

Control Mappings

Showing 17 of 17 mapped controls across 4 domains. Sign up to explore all 819K+ mappings across 693 frameworks.

AICPA SOC 1: Information Security Governance(2 mappings)

SOC1-05Roles and responsibilities definition2 targets
SSAE18-CC7.4CC7.4 — Incident Response
SSAE18-PI1.1PI1.1 — Processing Integrity Definition

AICPA SOC 1: Operational Resilience(6 mappings)

SOC1-11Business continuity planning and testing
SSAE18-A1.1A1.1 — Availability Commitments and Requirements
SOC1-12Disaster recovery procedures3 targets
SSAE18-A1.2A1.2 — Environmental Protections and Recovery
SSAE18-A1.3A1.3 — Recovery Plan Testing
SSAE18-CC7.5CC7.5 — Incident Recovery
SOC1-13Third-party dependency management
SSAE18-A1.1A1.1 — Availability Commitments and Requirements
SOC1-15Communication and escalation procedures
SSAE18-A1.1A1.1 — Availability Commitments and Requirements

AICPA SOC 1: Third-Party Risk Management(3 mappings)

SOC1-16Due diligence and onboarding
SSAE18-CC9.2CC9.2 — Vendor and Business Partner Risk Management
SOC1-17Contractual security requirements
SSAE18-CC9.2CC9.2 — Vendor and Business Partner Risk Management
SOC1-18Ongoing monitoring and assessment
SSAE18-CC9.2CC9.2 — Vendor and Business Partner Risk Management

AICPA SOC 1: Incident Management & Reporting(6 mappings)

SOC1-21Incident detection and classification2 targets
SSAE18-CC7.4CC7.4 — Incident Response
SSAE18-CC7.5CC7.5 — Incident Recovery
SOC1-23Regulatory reporting requirements2 targets
SSAE18-CC7.4CC7.4 — Incident Response
SSAE18-CC7.5CC7.5 — Incident Recovery
SOC1-24Customer notification procedures2 targets
SSAE18-CC7.4CC7.4 — Incident Response
SSAE18-CC7.5CC7.5 — Incident Recovery

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What are the key differences between AICPA SOC 1 and SSAE 18 — Attestation Standards (SOC Reporting)?

AICPA SOC 1 has 25 controls across its framework, while SSAE 18 — Attestation Standards (SOC Reporting) covers 47 controls. Direct mapping analysis identifies 11 overlapping controls (44% coverage). The frameworks diverge most significantly in AICPA SOC 1: Cybersecurity Controls, where 5 AICPA SOC 1 controls have no direct SSAE 18 — Attestation Standards (SOC Reporting) equivalent.

How many controls map between AICPA SOC 1 and SSAE 18 — Attestation Standards (SOC Reporting)?

Of 25 total AICPA SOC 1 controls, 11 map directly to SSAE 18 — Attestation Standards (SOC Reporting) controls — representing 44% coverage. The remaining 14 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.

What are the compliance gaps when mapping AICPA SOC 1 to SSAE 18 — Attestation Standards (SOC Reporting)?

14 AICPA SOC 1 controls have no direct equivalent in SSAE 18 — Attestation Standards (SOC Reporting). The highest concentration of gaps is in AICPA SOC 1: Cybersecurity Controls with 5 unmapped controls. These gaps represent areas where additional controls, policies, or documentation must be created to achieve compliance with both frameworks.

Which control domains have the most gaps between AICPA SOC 1 and SSAE 18 — Attestation Standards (SOC Reporting)?

The domain with the highest gap count is AICPA SOC 1: Cybersecurity Controls (5 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.

This platform provides educational compliance tools, not legal, regulatory, or professional compliance advice. Cross-framework mappings are AI-assisted interpretations and do not reproduce or replace official standards. Framework names and trademarks belong to their respective owners. Consult qualified professionals for your specific compliance requirements. See our Terms of Service.