ISO/IEC 27014:2020vsPCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)
See exactly how ISO/IEC 27014:2020 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:
ISO/IEC 27014:2020 maps to PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) with 10% coverage across 4 directly mapped controls. Analysis of 39 ISO/IEC 27014:2020 controls identifies 40 compliance gaps — primarily concentrated in Clause 7: Governance Objectives and Processes.
Source: TheArtOfService Knowledge Graph | 39 controls analysed | 718 frameworks | 332K+ cross-framework mappings
Control Mappings
Showing 10 of 10 mapped controls across 1 domains. Sign up to explore all 332K+ mappings across 718 frameworks.
Clause 1-4: Introduction and Context(10 mappings)
Related Comparisons
Other ISO/IEC 27014:2020 comparisons
Other PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) comparisons
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What are the key differences between ISO/IEC 27014:2020 and PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)?
ISO/IEC 27014:2020 has 39 controls across its framework, while PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) covers 8 controls. Direct mapping analysis identifies 4 overlapping controls (10% coverage). The frameworks diverge most significantly in Clause 7: Governance Objectives and Processes, where 6 ISO/IEC 27014:2020 controls have no direct PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) equivalent.
How many controls map between ISO/IEC 27014:2020 and PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)?
Of 39 total ISO/IEC 27014:2020 controls, 4 map directly to PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) controls — representing 10% coverage. The remaining 40 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.
What are the compliance gaps when mapping ISO/IEC 27014:2020 to PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)?
40 ISO/IEC 27014:2020 controls have no direct equivalent in PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR). The highest concentration of gaps is in Clause 7: Governance Objectives and Processes with 6 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 27014:2020 and PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)?
The domain with the highest gap count is Clause 7: Governance Objectives and Processes (6 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.
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