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Cross-Framework Mapping

COSO Internal Control — Integrated Framework (2013)vsPCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)

See exactly how COSO Internal Control — Integrated Framework (2013) controls map to PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR). Pre-computed mappings, identified gaps, and coverage analysis.

12
Controls Mapped
19
Gaps Found
16%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

COSO Internal Control — Integrated Framework (2013) maps to PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) with 16% coverage across 5 directly mapped controls. Analysis of 31 COSO Internal Control — Integrated Framework (2013) controls identifies 26 compliance gaps — primarily concentrated in Risk Assessment.

Source: TheArtOfService Knowledge Graph | 31 controls analysed | 693 frameworks | 819K+ cross-framework mappings

Control Mappings

Showing 12 of 12 mapped controls across 2 domains. Sign up to explore all 819K+ mappings across 693 frameworks.

Control Environment(6 mappings)

CE-1Organizational Structure3 targets
→AS2201.85Opinion on ICFR
→AS2201.87Definition and Limitations of ICFR
→AS2201.90Combined vs Separate Reports
CE-4Management Oversight3 targets
→AS2201.85Opinion on ICFR
→AS2201.87Definition and Limitations of ICFR
→AS2201.90Combined vs Separate Reports

Risk Assessment(6 mappings)

DMF-4.1Impact Assessment2 targets
→AS2201.09Role of Risk Assessment
→AS2201.22Entity-Level Controls
DMF-4.3Regulatory Risk Assessment2 targets
→AS2201.09Role of Risk Assessment
→AS2201.22Entity-Level Controls
RA-1Security Risk Assessment2 targets
→AS2201.09Role of Risk Assessment
→AS2201.22Entity-Level Controls

Related Comparisons

Other COSO Internal Control — Integrated Framework (2013) comparisons

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Other PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) comparisons

FTC Health Breach Notification Rule vs PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)7 mappingsSSAE 18 — Attestation Standards (SOC Reporting) vs PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)7 mappingsNotifiable Data Breaches Scheme (Australia) vs PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)7 mappingsEU Digital Markets Act vs PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)7 mappingsUK Product Security and Telecommunications Infrastructure Act (PSTI) vs PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)7 mappingsEAR — Export Administration Regulations vs PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)7 mappingsEuropean Accessibility Act (Directive (EU) 2019/882) vs PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)7 mappingsRegulation (EU) 2023/1115 on deforestation-free supply chains vs PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)7 mappings

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What are the key differences between COSO Internal Control — Integrated Framework (2013) and PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)?

COSO Internal Control — Integrated Framework (2013) has 31 controls across its framework, while PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) covers 20 controls. Direct mapping analysis identifies 5 overlapping controls (16% coverage). The frameworks diverge most significantly in Risk Assessment, where 10 COSO Internal Control — Integrated Framework (2013) controls have no direct PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) equivalent.

How many controls map between COSO Internal Control — Integrated Framework (2013) and PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)?

Of 31 total COSO Internal Control — Integrated Framework (2013) controls, 5 map directly to PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) controls — representing 16% coverage. The remaining 26 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.

What are the compliance gaps when mapping COSO Internal Control — Integrated Framework (2013) to PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)?

26 COSO Internal Control — Integrated Framework (2013) controls have no direct equivalent in PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR). The highest concentration of gaps is in Risk Assessment with 10 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 COSO Internal Control — Integrated Framework (2013) and PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)?

The domain with the highest gap count is Risk Assessment (10 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

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