TheArtOfService
Cross-Framework Mapping

AICPA SOC 3vsNIS2 Directive Implementing Acts

See exactly how AICPA SOC 3 controls map to NIS2 Directive Implementing Acts. Pre-computed mappings, identified gaps, and coverage analysis.

20
Controls Mapped
5
Gaps Found
44%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

AICPA SOC 3 maps to NIS2 Directive Implementing Acts 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: Operational Resilience.

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

Control Mappings

Showing 20 of 20 mapped controls across 5 domains. Sign up to explore all 819K+ mappings across 693 frameworks.

AICPA SOC 3: Information Security Governance(5 mappings)

SOC3-03Risk appetite and tolerance for IT risk3 targets
→NIS2-IA-1Policy on Security of Network and Information Systems
→NRF-6Vendor Risk Management
→WCO-SAFE-SCS-02Risk Management
SOC3-05Roles and responsibilities definition2 targets
→FEDRAMP-AC-1Access Control Policy and Procedures
→FEDRAMP-AC-2Account Management

AICPA SOC 3: Cybersecurity Controls(2 mappings)

SOC3-06Network security and segmentation
→NIS2-IA-9Network Security Measures
SOC3-09Encryption and key management
→NIS2-IA-14Cryptography and Encryption

AICPA SOC 3: Operational Resilience(4 mappings)

SOC3-11Business continuity planning and testing2 targets
→NIS2-IA-5Business Continuity Management
→NIS2-IA-6Crisis Management Procedures
SOC3-12Disaster recovery procedures2 targets
→NIS2-IA-5Business Continuity Management
→NIS2-IA-6Crisis Management Procedures

AICPA SOC 3: Third-Party Risk Management(6 mappings)

SOC3-17Contractual security requirements3 targets
→NIS2-IA-1Policy on Security of Network and Information Systems
→NRF-6Vendor Risk Management
→WCO-SAFE-SCS-02Risk Management
SOC3-19Concentration risk management3 targets
→NIS2-IA-1Policy on Security of Network and Information Systems
→NRF-6Vendor Risk Management
→WCO-SAFE-SCS-02Risk Management

AICPA SOC 3: Incident Management & Reporting(3 mappings)

SOC3-22Incident response and containment
→NIS2-IA-3Incident Handling Policy and Procedures
SOC3-23Regulatory reporting requirements
→NIS2-IA-3Incident Handling Policy and Procedures
SOC3-24Customer notification procedures
→NIS2-IA-3Incident Handling Policy and Procedures

Related Comparisons

Other AICPA SOC 3 comparisons

AICPA SOC 3 vs MAS TRM16 mappingsAICPA SOC 3 vs BCBS 23916 mappingsAICPA SOC 3 vs OSFI B-1316 mappingsAICPA SOC 3 vs APRA CPS 23416 mappingsAICPA SOC 3 vs Open Banking Security16 mappingsAICPA SOC 3 vs DORA16 mappingsAICPA SOC 3 vs AICPA SOC 116 mappingsAICPA SOC 3 vs PCI P2PE16 mappings

Other NIS2 Directive Implementing Acts comparisons

TISAX — Trusted Information Security Assessment Exchange vs NIS2 Directive Implementing Acts28 mappingsSouth Korea ISMS-P vs NIS2 Directive Implementing Acts26 mappingsFedRAMP Rev 5 vs NIS2 Directive Implementing Acts26 mappingsFAA Cybersecurity Framework for Aviation vs NIS2 Directive Implementing Acts26 mappingsCISA Cross-Sector Cybersecurity Performance Goals (CPG) 2.0 vs NIS2 Directive Implementing Acts25 mappingsCSA CCM v4 vs NIS2 Directive Implementing Acts25 mappingsASD Information Security Manual (ISM) vs NIS2 Directive Implementing Acts25 mappingsNIST SP 800-171A Rev 3 — Assessing CUI Security Requirements vs NIS2 Directive Implementing Acts25 mappings

Stop Paying Consultants to Read Spreadsheets

AI-powered compliance intelligence across 693 frameworks — at a fraction of consulting costs.

$0/forever

Free

  • ✓ 693 framework browser
  • ✓ Cross-framework mappings (819K+)
  • ✓ 824 compliance assessments
  • ✓ 3 AI queries & searches per day
Get Started Free
Recommended
$49/month

Professional

  • ✓ Unlimited AI Compliance Advisory
  • ✓ Unlimited full-text search
  • ✓ Framework self-assessment
  • ✓ PDF, Excel & CSV exports
Start 7-Day Free Trial →

Popular framework comparisons

NIST CSF vs NIST 800-53ISO 27001 vs NIST CSFCMMC vs NIST 800-53FedRAMP vs NIST 800-53NIST CSF vs SOC 2HIPAA vs NIST 800-53ISO 27001 vs SOC 2ISO 27001 vs ISO 27701

What are the key differences between AICPA SOC 3 and NIS2 Directive Implementing Acts?

AICPA SOC 3 has 25 controls across its framework, while NIS2 Directive Implementing Acts covers 56 controls. Direct mapping analysis identifies 11 overlapping controls (44% coverage). The frameworks diverge most significantly in AICPA SOC 3: Operational Resilience, where 3 AICPA SOC 3 controls have no direct NIS2 Directive Implementing Acts equivalent.

How many controls map between AICPA SOC 3 and NIS2 Directive Implementing Acts?

Of 25 total AICPA SOC 3 controls, 11 map directly to NIS2 Directive Implementing Acts 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 Implementing Acts?

14 AICPA SOC 3 controls have no direct equivalent in NIS2 Directive Implementing Acts. The highest concentration of gaps is in AICPA SOC 3: Operational Resilience with 3 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 Implementing Acts?

The domain with the highest gap count is AICPA SOC 3: Operational Resilience (3 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.

Related Resources

How to Map Controls Across Frameworks|Multi-Framework Compliance Guide|Compliance Glossary

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.