TheArtOfService
Cross-Framework Mapping

FTC GLBA Safeguards Rule (16 CFR Part 314)vsPCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)

See exactly how FTC GLBA Safeguards Rule (16 CFR Part 314) controls map to PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR). Pre-computed mappings, identified gaps, and coverage analysis.

10
Controls Mapped
1
Gaps Found
45%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

FTC GLBA Safeguards Rule (16 CFR Part 314) maps to PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) with 45% coverage across 5 directly mapped controls. Analysis of 11 FTC GLBA Safeguards Rule (16 CFR Part 314) controls identifies 6 compliance gaps — primarily concentrated in FTC Safeguards Rule: Effective Date, Small Institution Exemption and 2024-2025 Pipeline (314.5, 314.6, Coordination).

Source: TheArtOfService Knowledge Graph | 11 controls analysed | 718 frameworks | 332K+ cross-framework mappings

Control Mappings

Showing 10 of 10 mapped controls across 5 domains. Sign up to explore all 332K+ mappings across 718 frameworks.

FTC Safeguards Rule: Effective Date, Small Institution Exemption and 2024-2025 Pipeline (314.5, 314.6, Coordination)(2 mappings)

FTC-Safeguards-EffectiveDate-Small-InstitutionEffective Date, Small Institution Exemption and Sectoral Coordination (16 CFR 314.5, 314.6)2 targets
→ASTWO-1Audit Planning, Scaling, Risk Assessment, and Integration
→ASTWO-3Entity-Level Controls and Period-End Financial Reporting Process

FTC Safeguards Rule: Written Incident Response Plan, Board Reporting and FTC Breach Notification (314.4(h-j))(2 mappings)

FTC-Safeguards-IR-Plan-BoardReporting-FTC-NotificationWritten Incident Response Plan + Board Reporting + FTC Breach Notification (16 CFR 314.4(h), (i), (j))2 targets
→ASTWO-1Audit Planning, Scaling, Risk Assessment, and Integration
→ASTWO-3Entity-Level Controls and Period-End Financial Reporting Process

FTC Safeguards Rule: Written Risk Assessment (314.4(b))(2 mappings)

FTC-Safeguards-Risk-AssessmentWritten Risk Assessment (16 CFR 314.4(b))2 targets
→ASTWO-1Audit Planning, Scaling, Risk Assessment, and Integration
→ASTWO-3Entity-Level Controls and Period-End Financial Reporting Process

FTC Safeguards Rule: Scope, Definitions and Financial Institution Applicability (16 CFR 314.1, 314.2)(2 mappings)

FTC-Safeguards-Scope-DefsScope, Definitions and Financial Institution Applicability (16 CFR 314.1, 314.2)2 targets
→ASTWO-7Deficiency Evaluation, Material Weakness, and Communication
→ASTWO-8ICFR Opinion, Basis, Definition, Limitations, Combined vs Separate Reports

FTC Safeguards Rule: Service Provider Oversight and Program Evaluation (314.4(d-g))(2 mappings)

FTC-Safeguards-ServiceProvider-EvaluationService Provider Oversight + Program Evaluation + Personnel Training (16 CFR 314.4(d-g))2 targets
→ASTWO-1Audit Planning, Scaling, Risk Assessment, and Integration
→ASTWO-3Entity-Level Controls and Period-End Financial Reporting Process

Related Comparisons

Other FTC GLBA Safeguards Rule (16 CFR Part 314) comparisons

FTC GLBA Safeguards Rule (16 CFR Part 314) vs Vietnam Law on Cybersecurity (No. 24/2018/QH14)6 mappingsFTC GLBA Safeguards Rule (16 CFR Part 314) vs Vermont Artificial Intelligence and Consumer Data Act (AICDA)6 mappingsFTC GLBA Safeguards Rule (16 CFR Part 314) vs Privacy Act 1988 (Australia)6 mappingsFTC GLBA Safeguards Rule (16 CFR Part 314) vs Ley Orgánica de Protección de Datos Personales (LOPDP)6 mappingsFTC GLBA Safeguards Rule (16 CFR Part 314) vs Law No. 172-13 on the Protection of Personal Data6 mappingsFTC GLBA Safeguards Rule (16 CFR Part 314) vs India DPDP Act6 mappingsFTC GLBA Safeguards Rule (16 CFR Part 314) vs India CERT-In Cyber Security Directions 20226 mappingsFTC GLBA Safeguards Rule (16 CFR Part 314) vs HKMA Cyber Resilience Assessment Framework (C-RAF)6 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

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What are the key differences between FTC GLBA Safeguards Rule (16 CFR Part 314) and PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)?

FTC GLBA Safeguards Rule (16 CFR Part 314) has 11 controls across its framework, while PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) covers 8 controls. Direct mapping analysis identifies 5 overlapping controls (45% coverage). The frameworks diverge most significantly in FTC Safeguards Rule: Effective Date, Small Institution Exemption and 2024-2025 Pipeline (314.5, 314.6, Coordination), where 4 FTC GLBA Safeguards Rule (16 CFR Part 314) controls have no direct PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) equivalent.

How many controls map between FTC GLBA Safeguards Rule (16 CFR Part 314) and PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)?

Of 11 total FTC GLBA Safeguards Rule (16 CFR Part 314) controls, 5 map directly to PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) controls — representing 45% coverage. The remaining 6 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.

What are the compliance gaps when mapping FTC GLBA Safeguards Rule (16 CFR Part 314) to PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)?

6 FTC GLBA Safeguards Rule (16 CFR Part 314) controls have no direct equivalent in PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR). The highest concentration of gaps is in FTC Safeguards Rule: Effective Date, Small Institution Exemption and 2024-2025 Pipeline (314.5, 314.6, Coordination) with 4 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 FTC GLBA Safeguards Rule (16 CFR Part 314) and PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)?

The domain with the highest gap count is FTC Safeguards Rule: Effective Date, Small Institution Exemption and 2024-2025 Pipeline (314.5, 314.6, Coordination) (4 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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