Cross-Framework Mapping

AICPA SOC 3vsSOC 2

See exactly how AICPA SOC 3 controls map to SOC 2. Pre-computed mappings, identified gaps, and coverage analysis.

32
Controls Mapped
0
Gaps Found
59%
Coverage

Need this as a report you can hand to an assessor? A coverage crosswalk for this pair can be built to order.

According to the TheArtOfService Compliance Knowledge Graph:

AICPA SOC 3 maps to SOC 2 with 59% coverage across 13 directly mapped controls. Analysis of 22 AICPA SOC 3 controls identifies 9 compliance gaps, primarily concentrated in Scope.

Source: TheArtOfService Knowledge Graph | 22 controls analysed | 686 frameworks | 310K+ cross-framework mappings

Control Mappings

Showing 20 of 32 mapped controls across 5 domains. Sign up to explore all 310K+ mappings across 686 frameworks.

TSC Availability(2 mappings)

SOC3-AVAILABILITYAvailability Criteria2 targets
SOC2-A1.1Maintains capacity to meet availability commitments
SOC2-A1.2Environmental protections, data backups, and recovery infrastructure support availability

Common Criteria(18 mappings)

SOC3-CHANGE-MGTChange Management
SOC2-CC8.1Change management processes are in place
SOC3-COMMSCommunication3 targets
SOC2-CC2.1COSO principle 13: Obtains and generates relevant, quality information
SOC2-CC2.2COSO principle 14: Internally communicates information including objectives and responsibilities
SOC2-CC2.3COSO principle 15: Communicates with external parties regarding matters affecting controls
SOC3-CONTROL-ENVControl Environment5 targets
SOC2-CC1.1COSO principle 1: Demonstrates commitment to integrity and ethical values
SOC2-CC1.2COSO principle 2: Board exercises oversight responsibility
SOC2-CC1.3COSO principle 3: Management establishes structures, reporting lines, and authorities
SOC2-CC1.4COSO principle 4: Demonstrates commitment to attract and retain competent individuals
SOC2-CC1.5COSO principle 5: Holds individuals accountable for internal control responsibilities
SOC3-INCIDENT-MGTIncident Response2 targets
SOC2-CC7.1Detection and monitoring procedures for security events are in place
SOC2-CC7.2Monitors system components for anomalies indicating malicious acts
SOC3-LOGICAL-ACCESSLogical Access6 targets
SOC2-CC6.1Implements logical access security software, infrastructure and architectures over protected information assets
SOC2-CC6.2Prior to granting access, registration and authorization processes are established
SOC2-CC6.3Role-based access and least privilege are enforced
SOC2-CC6.6Measures against threats outside system boundaries are implemented
SOC2-CC6.7Transmission of data is restricted to authorized users
SOC2-CC6.8Controls to prevent or detect unauthorized or malicious software
SOC3-MONITORINGMonitoring Controls
SOC2-CC4.1COSO principle 16: Selects and develops ongoing and separate evaluations

+12 more mappings

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Coverage crosswalk

A AICPA SOC 3 to SOC 2 crosswalk, built to order

The table above lists candidate mappings. A crosswalk answers the narrower question you are probably here for: which SOC 2 controls your existing AICPA SOC 3 work already satisfies, which are real gaps, and the reasoning behind every claim so you can check it. One pair, $299, one time.

AICPA SOC 3 into SOC 2
Not published yet

This direction has not been through crosswalk review and sign off, so no coverage figure is published for it. Reporting an unreviewed number would be worse than reporting none. It can be built to order at the same price as a pair that is already on the shelf.

If the two frameworks turn out to have too little in common for a crosswalk to help you, we say so and refund it rather than send a number worth nothing.

SOC 2 into AICPA SOC 3
Not published yet

This direction has not been through crosswalk review and sign off, so no coverage figure is published for it. Reporting an unreviewed number would be worse than reporting none. It can be built to order at the same price as a pair that is already on the shelf.

If the two frameworks turn out to have too little in common for a crosswalk to help you, we say so and refund it rather than send a number worth nothing.

AICPA SOC 3 to SOC 2 (built to order)
$299
per framework pair, one time
  • Every evidenced control, with the reasoning behind it
  • Every gap, with what it requires
  • Its level of review stated plainly, not a bare number

Why this page shows two different percentages. The 59% in the header counts how many AICPA SOC 3 controls carry at least one candidate mapping in the graph, before any review. The crosswalk percentage counts something stricter: how many SOC 2 controls are actually evidenced, after a pass that argued against each mapping and kept only what survived. They answer different questions and they are not meant to agree.

A crosswalk narrows the work. It does not replace an audit, and your assessor may take a different view on individual controls. Mappings between frameworks are judgements, not text printed in either standard, which is why every claim in the report shows its reasoning. Questions go to support@theartofservice.com.

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What are the key differences between AICPA SOC 3 and SOC 2?

AICPA SOC 3 has 22 controls across its framework, while SOC 2 covers 61 controls. Direct mapping analysis identifies 13 overlapping controls (59% coverage). The frameworks diverge most significantly in Scope, where 2 AICPA SOC 3 controls have no direct SOC 2 equivalent.

How many controls map between AICPA SOC 3 and SOC 2?

Of 22 total AICPA SOC 3 controls, 13 map directly to SOC 2 controls, representing 59% coverage. The remaining 9 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 SOC 2?

9 AICPA SOC 3 controls have no direct equivalent in SOC 2. The highest concentration of gaps is in Scope with 2 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 SOC 2?

The domain with the highest gap count is Scope (2 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.