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 18% coverage across 10 directly mapped controls. Analysis of 56 ISO/IEC 23894:2023 controls identifies 46 compliance gaps — primarily concentrated in Annex Guidance.
Source: TheArtOfService Knowledge Graph | 56 controls analysed | 718 frameworks | 330K+ cross-framework mappings
Control Mappings
Showing 20 of 21 mapped controls across 5 domains. Sign up to explore all 330K+ mappings across 718 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 56 controls across its framework, while SSAE 18 - Attestation Standards (SOC Reporting) covers 67 controls. Direct mapping analysis identifies 10 overlapping controls (18% coverage). The frameworks diverge most significantly in Annex Guidance, where 8 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 56 total ISO/IEC 23894:2023 controls, 10 map directly to SSAE 18 - Attestation Standards (SOC Reporting) controls — representing 18% coverage. The remaining 46 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)?
46 ISO/IEC 23894:2023 controls have no direct equivalent in SSAE 18 - Attestation Standards (SOC Reporting). The highest concentration of gaps is in Annex Guidance with 8 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 Annex Guidance (8 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.
Related Resources
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