TheArtOfService
Cross-Framework Mapping

French Sapin II Law (Law No. 2016-1691)vsPCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)

See exactly how French Sapin II Law (Law No. 2016-1691) controls map to PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR). Pre-computed mappings, identified gaps, and coverage analysis.

6
Controls Mapped
8
Gaps Found
21%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

French Sapin II Law (Law No. 2016-1691) maps to PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) with 21% coverage across 3 directly mapped controls. Analysis of 14 French Sapin II Law (Law No. 2016-1691) controls identifies 11 compliance gaps — primarily concentrated in Sapin II: HATVP Lobbying Register, Coordination with EU Whistleblower Directive + CSDDD + Status.

Source: TheArtOfService Knowledge Graph | 14 controls analysed | 718 frameworks | 332K+ cross-framework mappings

Control Mappings

Showing 6 of 6 mapped controls across 2 domains. Sign up to explore all 332K+ mappings across 718 frameworks.

Sapin II: Pillars 1+2 - Code of Conduct and Internal Whistleblowing System (Waserman Reform 2022)(2 mappings)

Sapin2-Pillar1-Code-of-ConductPillar 1 - Anti-Corruption Code of Conduct2 targets
→ASTWO-7Deficiency Evaluation, Material Weakness, and Communication
→ASTWO-8ICFR Opinion, Basis, Definition, Limitations, Combined vs Separate Reports

Sapin II: Pillars 3+4 - Corruption Risk Mapping and Third-Party Due Diligence(4 mappings)

Sapin2-Pillar3-Risk-MappingPillar 3 - Corruption Risk Mapping (Cartographie des Risques)2 targets
→ASTWO-1Audit Planning, Scaling, Risk Assessment, and Integration
→ASTWO-3Entity-Level Controls and Period-End Financial Reporting Process
Sapin2-Pillar4-ThirdParty-DueDiligencePillar 4 - Third-Party Due Diligence (Clients, Suppliers, Intermediaries, M&A)2 targets
→ASTWO-1Audit Planning, Scaling, Risk Assessment, and Integration
→ASTWO-3Entity-Level Controls and Period-End Financial Reporting Process

Related Comparisons

Other French Sapin II Law (Law No. 2016-1691) comparisons

French Sapin II Law (Law No. 2016-1691) vs ISO/IEC 29147:20184 mappingsFrench Sapin II Law (Law No. 2016-1691) vs NIST AI Risk Management Framework (AI RMF 1.0)4 mappingsFrench Sapin II Law (Law No. 2016-1691) vs NIST SP 800-53 Rev 53 mappingsFrench Sapin II Law (Law No. 2016-1691) vs Vietnam Law on Cybersecurity (No. 24/2018/QH14)3 mappingsFrench Sapin II Law (Law No. 2016-1691) vs NIST SP 800-82 Revision 3: Guide to Industrial Control Systems (ICS) Security3 mappingsFrench Sapin II Law (Law No. 2016-1691) vs NIST SP 800-1463 mappingsFrench Sapin II Law (Law No. 2016-1691) vs NIST SP 800-1453 mappingsFrench Sapin II Law (Law No. 2016-1691) vs NIST SP 800-1443 mappings

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

ISO/IEC 29147:2018 vs PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)4 mappingsISO/IEC 29134:2023 vs PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)4 mappingsISO/IEC 27014:2020 vs PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)4 mappingsNIST AI Risk Management Framework (AI RMF 1.0) vs PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)4 mappingsISO/IEC 27557:2022 - Organisational Privacy Risk Management vs PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)4 mappingsNIST SP 800-171A Rev 3 - Assessing CUI Security Requirements vs PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)4 mappingsASIS SPC.1-2009 - Organizational Resilience Standard vs PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)4 mappingsISO/IEC 27031:2011 vs PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)4 mappings

Stop Paying Consultants to Read Spreadsheets

AI-powered compliance intelligence across 718 frameworks — at a fraction of consulting costs.

$0/forever

Free

  • ✓ 718 framework browser
  • ✓ Cross-framework mappings (332K+)
  • ✓ 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 French Sapin II Law (Law No. 2016-1691) and PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)?

French Sapin II Law (Law No. 2016-1691) has 14 controls across its framework, while PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) covers 8 controls. Direct mapping analysis identifies 3 overlapping controls (21% coverage). The frameworks diverge most significantly in Sapin II: HATVP Lobbying Register, Coordination with EU Whistleblower Directive + CSDDD + Status, where 3 French Sapin II Law (Law No. 2016-1691) controls have no direct PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) equivalent.

How many controls map between French Sapin II Law (Law No. 2016-1691) and PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)?

Of 14 total French Sapin II Law (Law No. 2016-1691) controls, 3 map directly to PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) controls — representing 21% coverage. The remaining 11 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.

What are the compliance gaps when mapping French Sapin II Law (Law No. 2016-1691) to PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)?

11 French Sapin II Law (Law No. 2016-1691) controls have no direct equivalent in PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR). The highest concentration of gaps is in Sapin II: HATVP Lobbying Register, Coordination with EU Whistleblower Directive + CSDDD + Status 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 French Sapin II Law (Law No. 2016-1691) and PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)?

The domain with the highest gap count is Sapin II: HATVP Lobbying Register, Coordination with EU Whistleblower Directive + CSDDD + Status (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.