NERC CIPvsPCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)
See exactly how NERC CIP controls map to PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR). Pre-computed mappings, identified gaps, and coverage analysis.
Need this as a report you can hand to an assessor? A coverage crosswalk for this pair can be built to order.
According to the TheArtOfService Compliance Knowledge Graph:
NERC CIP maps to PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) with 12% coverage across 1 directly mapped controls. Analysis of 8 NERC CIP controls identifies 7 compliance gaps, primarily concentrated in Supply Chain Risk Management.
Source: TheArtOfService Knowledge Graph | 8 controls analysed | 686 frameworks | 310K+ cross-framework mappings
Control Mappings
Showing 2 of 2 mapped controls across 1 domains. Sign up to explore all 310K+ mappings across 686 frameworks.
System Security and Configuration(2 mappings)
A NERC CIP to PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) crosswalk, built to order
The table above lists candidate mappings. A crosswalk answers the narrower question you are probably here for: which PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) controls your existing NERC CIP work already satisfies, which are real gaps, and the reasoning behind every claim so you can check it. One pair, $299, one time.
This direction has not been through crosswalk review and sign off, so no coverage figure is published for it. Reporting an unreviewed number would be worse than reporting none. It can be built to order at the same price as a pair that is already on the shelf.
If the two frameworks turn out to have too little in common for a crosswalk to help you, we say so and refund it rather than send a number worth nothing.
This direction has not been through crosswalk review and sign off, so no coverage figure is published for it. Reporting an unreviewed number would be worse than reporting none. It can be built to order at the same price as a pair that is already on the shelf.
If the two frameworks turn out to have too little in common for a crosswalk to help you, we say so and refund it rather than send a number worth nothing.
- Every evidenced control, with the reasoning behind it
- Every gap, with what it requires
- Its level of review stated plainly, not a bare number
Why this page shows two different percentages. The 12% in the header counts how many NERC CIP controls carry at least one candidate mapping in the graph, before any review. The crosswalk percentage counts something stricter: how many PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) controls are actually evidenced, after a pass that argued against each mapping and kept only what survived. They answer different questions and they are not meant to agree.
A crosswalk narrows the work. It does not replace an audit, and your assessor may take a different view on individual controls. Mappings between frameworks are judgements, not text printed in either standard, which is why every claim in the report shows its reasoning. Questions go to support@theartofservice.com.
Related Comparisons
Other NERC CIP comparisons
Other PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) comparisons
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What are the key differences between NERC CIP and PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)?
NERC CIP has 8 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 (12% coverage). The frameworks diverge most significantly in Supply Chain Risk Management, where 1 NERC CIP controls have no direct PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) equivalent.
How many controls map between NERC CIP and PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)?
Of 8 total NERC CIP controls, 1 map directly to PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) controls, representing 12% coverage. The remaining 7 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.
What are the compliance gaps when mapping NERC CIP to PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)?
7 NERC CIP controls have no direct equivalent in PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR). The highest concentration of gaps is in Supply Chain Risk Management with 1 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 NERC CIP and PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)?
The domain with the highest gap count is Supply Chain Risk Management (1 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.
Related Resources
This platform provides educational compliance tools, not legal, regulatory, or professional compliance advice. Cross-framework mappings are AI-assisted interpretations and do not reproduce or replace official standards. Framework names and trademarks belong to their respective owners. Consult qualified professionals for your specific compliance requirements. See our Terms of Service.