TheArtOfService
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

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 | 715 frameworks | 414K+ cross-framework mappings

Control Mappings

Showing 20 of 32 mapped controls across 5 domains. Sign up to explore all 414K+ mappings across 715 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-CC6.1Logical and physical access security for information and 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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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 54 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.

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.