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Cross-Framework Mapping

NIST AI Risk Management Framework (AI RMF 1.0)vsPCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)

See exactly how NIST AI Risk Management Framework (AI RMF 1.0) controls map to PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR). Pre-computed mappings, identified gaps, and coverage analysis.

8
Controls Mapped
44
Gaps Found
8%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

NIST AI Risk Management Framework (AI RMF 1.0) maps to PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) with 8% coverage across 4 directly mapped controls. Analysis of 52 NIST AI Risk Management Framework (AI RMF 1.0) controls identifies 48 compliance gaps — primarily concentrated in AI RMF Functions.

Source: TheArtOfService Knowledge Graph | 52 controls analysed | 718 frameworks | 332K+ cross-framework mappings

Control Mappings

Showing 8 of 8 mapped controls across 1 domains. Sign up to explore all 332K+ mappings across 718 frameworks.

AI RMF Functions(8 mappings)

AIRMF-GOV-01AI Risk Management Policies2 targets
→ASTWO-7Deficiency Evaluation, Material Weakness, and Communication
→ASTWO-8ICFR Opinion, Basis, Definition, Limitations, Combined vs Separate Reports
AIRMF-MAP-02AI Risk Identification2 targets
→ASTWO-1Audit Planning, Scaling, Risk Assessment, and Integration
→ASTWO-3Entity-Level Controls and Period-End Financial Reporting Process
AIRMF-MAP-03AI Impact Assessment2 targets
→ASTWO-1Audit Planning, Scaling, Risk Assessment, and Integration
→ASTWO-3Entity-Level Controls and Period-End Financial Reporting Process
AIRMF-MEA-01AI Performance Metrics2 targets
→ASTWO-7Deficiency Evaluation, Material Weakness, and Communication
→ASTWO-8ICFR Opinion, Basis, Definition, Limitations, Combined vs Separate Reports

Related Comparisons

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Other PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) comparisons

ISO/IEC 29147:2018 vs PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)4 mappingsISO/IEC 29134:2023 vs PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)4 mappingsISO/IEC 27014:2020 vs PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)4 mappingsISO/IEC 27557:2022 - Organisational Privacy Risk Management vs PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)4 mappingsNIST SP 800-171A Rev 3 - Assessing CUI Security Requirements vs PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)4 mappingsASIS SPC.1-2009 - Organizational Resilience Standard vs PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)4 mappingsISO/IEC 27031:2011 vs PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)4 mappingsFATF Recommendation 16 - Virtual Asset Travel Rule vs PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)4 mappings

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What are the key differences between NIST AI Risk Management Framework (AI RMF 1.0) and PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)?

NIST AI Risk Management Framework (AI RMF 1.0) has 52 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 (8% coverage). The frameworks diverge most significantly in AI RMF Functions, where 27 NIST AI Risk Management Framework (AI RMF 1.0) controls have no direct PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) equivalent.

How many controls map between NIST AI Risk Management Framework (AI RMF 1.0) and PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)?

Of 52 total NIST AI Risk Management Framework (AI RMF 1.0) controls, 4 map directly to PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) controls — representing 8% coverage. The remaining 48 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.

What are the compliance gaps when mapping NIST AI Risk Management Framework (AI RMF 1.0) to PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)?

48 NIST AI Risk Management Framework (AI RMF 1.0) controls have no direct equivalent in PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR). The highest concentration of gaps is in AI RMF Functions with 27 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 NIST AI Risk Management Framework (AI RMF 1.0) and PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)?

The domain with the highest gap count is AI RMF Functions (27 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.

Related Resources

How to Map Controls Across Frameworks|Multi-Framework Compliance Guide|Compliance Glossary

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