HKMA SPMvsPCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)
See exactly how HKMA SPM controls map to PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR). Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
HKMA SPM maps to PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) with 9% coverage across 1 directly mapped controls. Analysis of 11 HKMA SPM controls identifies 10 compliance gaps — primarily concentrated in HKMA SPM: International Coordination (BCBS, IOSCO, FSB), 2024-2025 Pipeline (Climate, AI, DORA, ESG).
Source: TheArtOfService Knowledge Graph | 11 controls analysed | 706 frameworks | 324K+ cross-framework mappings
Control Mappings
Showing 2 of 2 mapped controls across 1 domains. Sign up to explore all 324K+ mappings across 706 frameworks.
HKMA SPM: Corporate Governance (CG-1/2/3/5/6), Internal Control (IC-1/5), Auditing (AC-G)(2 mappings)
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What are the key differences between HKMA SPM and PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)?
HKMA SPM 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 1 overlapping controls (9% coverage). The frameworks diverge most significantly in HKMA SPM: International Coordination (BCBS, IOSCO, FSB), 2024-2025 Pipeline (Climate, AI, DORA, ESG), where 4 HKMA SPM controls have no direct PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) equivalent.
How many controls map between HKMA SPM and PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)?
Of 11 total HKMA SPM controls, 1 map directly to PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) controls — representing 9% coverage. The remaining 10 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.
What are the compliance gaps when mapping HKMA SPM to PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)?
10 HKMA SPM controls have no direct equivalent in PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR). The highest concentration of gaps is in HKMA SPM: International Coordination (BCBS, IOSCO, FSB), 2024-2025 Pipeline (Climate, AI, DORA, ESG) 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 HKMA SPM and PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)?
The domain with the highest gap count is HKMA SPM: International Coordination (BCBS, IOSCO, FSB), 2024-2025 Pipeline (Climate, AI, DORA, ESG) (4 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.
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