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Cross-Framework Mapping

PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)vsCOSO Internal Control — Integrated Framework (2013)

See exactly how PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) controls map to COSO Internal Control — Integrated Framework (2013). Pre-computed mappings, identified gaps, and coverage analysis.

12
Controls Mapped
8
Gaps Found
25%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) maps to COSO Internal Control — Integrated Framework (2013) with 25% coverage across 5 directly mapped controls. Analysis of 20 PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) controls identifies 15 compliance gaps — primarily concentrated in Evaluating Deficiencies.

Source: TheArtOfService Knowledge Graph | 20 controls analysed | 693 frameworks | 819K+ cross-framework mappings

Control Mappings

Showing 12 of 12 mapped controls across 3 domains. Sign up to explore all 819K+ mappings across 693 frameworks.

Planning the Audit(3 mappings)

AS2201.09Role of Risk Assessment3 targets
→DMF-4.1Impact Assessment
→DMF-4.3Regulatory Risk Assessment
→RA-1Security Risk Assessment

Identifying Controls to Test(3 mappings)

AS2201.22Entity-Level Controls3 targets
→DMF-4.1Impact Assessment
→DMF-4.3Regulatory Risk Assessment
→RA-1Security Risk Assessment

Reporting(6 mappings)

AS2201.85Opinion on ICFR2 targets
→CE-1Organizational Structure
→CE-4Management Oversight
AS2201.87Definition and Limitations of ICFR2 targets
→CE-1Organizational Structure
→CE-4Management Oversight
AS2201.90Combined vs Separate Reports2 targets
→CE-1Organizational Structure
→CE-4Management Oversight

Related Comparisons

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

PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) vs FTC Health Breach Notification Rule7 mappingsPCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) vs SSAE 18 — Attestation Standards (SOC Reporting)7 mappingsPCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) vs Notifiable Data Breaches Scheme (Australia)7 mappingsPCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) vs EU Digital Markets Act7 mappingsPCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) vs UK Product Security and Telecommunications Infrastructure Act (PSTI)7 mappingsPCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) vs EAR — Export Administration Regulations7 mappingsPCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) vs European Accessibility Act (Directive (EU) 2019/882)7 mappingsPCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) vs Regulation (EU) 2023/1115 on deforestation-free supply chains7 mappings

Other COSO Internal Control — Integrated Framework (2013) comparisons

ILO Nursing Personnel Convention C149 (1977) vs COSO Internal Control — Integrated Framework (2013)6 mappingsSASB Standards (ISSB Integrated) vs COSO Internal Control — Integrated Framework (2013)6 mappingsNAIC Insurance Data Security Model Law (MDL-668) vs COSO Internal Control — Integrated Framework (2013)6 mappingsSingapore Government Instruction Manual on ICT&SS Management (IM8) vs COSO Internal Control — Integrated Framework (2013)6 mappingsThe Leadership Challenge (Kouzes & Posner) vs COSO Internal Control — Integrated Framework (2013)5 mappingsICN Leadership for Change Programme vs COSO Internal Control — Integrated Framework (2013)5 mappingsSSAE 18 — Attestation Standards (SOC Reporting) vs COSO Internal Control — Integrated Framework (2013)5 mappingsNotifiable Data Breaches Scheme (Australia) vs COSO Internal Control — Integrated Framework (2013)5 mappings

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What are the key differences between PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) and COSO Internal Control — Integrated Framework (2013)?

PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) has 20 controls across its framework, while COSO Internal Control — Integrated Framework (2013) covers 31 controls. Direct mapping analysis identifies 5 overlapping controls (25% coverage). The frameworks diverge most significantly in Evaluating Deficiencies, where 4 PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) controls have no direct COSO Internal Control — Integrated Framework (2013) equivalent.

How many controls map between PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) and COSO Internal Control — Integrated Framework (2013)?

Of 20 total PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) controls, 5 map directly to COSO Internal Control — Integrated Framework (2013) controls — representing 25% coverage. The remaining 15 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.

What are the compliance gaps when mapping PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) to COSO Internal Control — Integrated Framework (2013)?

15 PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) controls have no direct equivalent in COSO Internal Control — Integrated Framework (2013). The highest concentration of gaps is in Evaluating Deficiencies with 4 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 PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) and COSO Internal Control — Integrated Framework (2013)?

The domain with the highest gap count is Evaluating Deficiencies (4 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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