ISO/IEC 23894:2023vsSSAE 18 - Attestation Standards (SOC Reporting)
See exactly how ISO/IEC 23894:2023 controls map to SSAE 18 - Attestation Standards (SOC Reporting). Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
ISO/IEC 23894:2023 maps to SSAE 18 - Attestation Standards (SOC Reporting) with 13% coverage across 11 directly mapped controls. Analysis of 85 ISO/IEC 23894:2023 controls identifies 74 compliance gaps — primarily concentrated in Risk management process – ISO/IEC 23894:2023.
Source: TheArtOfService Knowledge Graph | 85 controls analysed | 723 frameworks | 332K+ cross-framework mappings
Control Mappings
Showing 20 of 21 mapped controls across 5 domains. Sign up to explore all 332K+ mappings across 723 frameworks.
Scope, Terms and References (Clauses 1-3)(4 mappings)
Framework (Clause 5)(3 mappings)
Process (Clause 6)(11 mappings)
AI-Specific Risk Sources (Annex A)(2 mappings)
+1 more mappings
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Related Comparisons
Other ISO/IEC 23894:2023 comparisons
Other SSAE 18 - Attestation Standards (SOC Reporting) comparisons
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What are the key differences between ISO/IEC 23894:2023 and SSAE 18 - Attestation Standards (SOC Reporting)?
ISO/IEC 23894:2023 has 85 controls across its framework, while SSAE 18 - Attestation Standards (SOC Reporting) covers 67 controls. Direct mapping analysis identifies 11 overlapping controls (13% coverage). The frameworks diverge most significantly in Risk management process – ISO/IEC 23894:2023, where 16 ISO/IEC 23894:2023 controls have no direct SSAE 18 - Attestation Standards (SOC Reporting) equivalent.
How many controls map between ISO/IEC 23894:2023 and SSAE 18 - Attestation Standards (SOC Reporting)?
Of 85 total ISO/IEC 23894:2023 controls, 11 map directly to SSAE 18 - Attestation Standards (SOC Reporting) controls — representing 13% coverage. The remaining 74 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.
What are the compliance gaps when mapping ISO/IEC 23894:2023 to SSAE 18 - Attestation Standards (SOC Reporting)?
74 ISO/IEC 23894:2023 controls have no direct equivalent in SSAE 18 - Attestation Standards (SOC Reporting). The highest concentration of gaps is in Risk management process – ISO/IEC 23894:2023 with 16 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 ISO/IEC 23894:2023 and SSAE 18 - Attestation Standards (SOC Reporting)?
The domain with the highest gap count is Risk management process – ISO/IEC 23894:2023 (16 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.
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