AICPA SOC 3vsNIS2 Directive (Directive (EU) 2022/2555)
See exactly how AICPA SOC 3 controls map to NIS2 Directive (Directive (EU) 2022/2555). Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
AICPA SOC 3 maps to NIS2 Directive (Directive (EU) 2022/2555) with 44% coverage across 11 directly mapped controls. Analysis of 25 AICPA SOC 3 controls identifies 14 compliance gaps — primarily concentrated in AICPA SOC 3: Cybersecurity Controls.
Source: TheArtOfService Knowledge Graph | 25 controls analysed | 693 frameworks | 819K+ cross-framework mappings
Control Mappings
Showing 20 of 27 mapped controls across 4 domains. Sign up to explore all 819K+ mappings across 693 frameworks.
AICPA SOC 3: Information Security Governance(4 mappings)
AICPA SOC 3: Operational Resilience(8 mappings)
AICPA SOC 3: Third-Party Risk Management(6 mappings)
AICPA SOC 3: Incident Management & Reporting(2 mappings)
+7 more mappings
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Related Comparisons
Other AICPA SOC 3 comparisons
Other NIS2 Directive (Directive (EU) 2022/2555) comparisons
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What are the key differences between AICPA SOC 3 and NIS2 Directive (Directive (EU) 2022/2555)?
AICPA SOC 3 has 25 controls across its framework, while NIS2 Directive (Directive (EU) 2022/2555) covers 41 controls. Direct mapping analysis identifies 11 overlapping controls (44% coverage). The frameworks diverge most significantly in AICPA SOC 3: Cybersecurity Controls, where 5 AICPA SOC 3 controls have no direct NIS2 Directive (Directive (EU) 2022/2555) equivalent.
How many controls map between AICPA SOC 3 and NIS2 Directive (Directive (EU) 2022/2555)?
Of 25 total AICPA SOC 3 controls, 11 map directly to NIS2 Directive (Directive (EU) 2022/2555) 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 3 to NIS2 Directive (Directive (EU) 2022/2555)?
14 AICPA SOC 3 controls have no direct equivalent in NIS2 Directive (Directive (EU) 2022/2555). The highest concentration of gaps is in AICPA SOC 3: 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 3 and NIS2 Directive (Directive (EU) 2022/2555)?
The domain with the highest gap count is AICPA SOC 3: Cybersecurity Controls (5 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.
Related Resources
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