Cross-Framework Mapping

PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)vsEAR — Export Administration Regulations

See exactly how PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) controls map to EAR — Export Administration Regulations. Pre-computed mappings, identified gaps, and coverage analysis.

12
Controls Mapped
8
Gaps Found
35%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) maps to EAR — Export Administration Regulations with 35% coverage across 7 directly mapped controls. Analysis of 20 PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) controls identifies 13 compliance gaps — primarily concentrated in Testing Controls.

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

Control Mappings

Showing 12 of 12 mapped controls across 4 domains. Sign up to explore all 819K+ mappings across 693 frameworks.

Planning the Audit(3 mappings)

AS2201.09Role of Risk Assessment3 targets
EAR-COMP-01Export Compliance Programme
EU-NIS2-EN-CE-02Supply Chain and SBOM
HBNR-ENF-01Record-Keeping Requirements

Identifying Controls to Test(3 mappings)

AS2201.22Entity-Level Controls3 targets
EAR-COMP-01Export Compliance Programme
EU-NIS2-EN-CE-02Supply Chain and SBOM
HBNR-ENF-01Record-Keeping Requirements

Evaluating Deficiencies(2 mappings)

AS2201.62Deficiency Evaluation
US-SEC-DA-CE-02Custody and Reporting
AS2201.69Communication of Deficiencies
US-SEC-DA-CE-02Custody and Reporting

Reporting(4 mappings)

AS2201.85Opinion on ICFR
US-SEC-DA-CE-01Platform Compliance
AS2201.87Definition and Limitations of ICFR2 targets
US-SEC-DA-CE-01Platform Compliance
US-SEC-DA-CE-02Custody and Reporting
AS2201.90Combined vs Separate Reports
US-SEC-DA-CE-01Platform Compliance

Related Comparisons

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

Other EAR — Export Administration Regulations comparisons

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What are the key differences between PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) and EAR — Export Administration Regulations?

PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) has 20 controls across its framework, while EAR — Export Administration Regulations covers 64 controls. Direct mapping analysis identifies 7 overlapping controls (35% coverage). The frameworks diverge most significantly in Testing Controls, where 4 PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) controls have no direct EAR — Export Administration Regulations equivalent.

How many controls map between PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) and EAR — Export Administration Regulations?

Of 20 total PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) controls, 7 map directly to EAR — Export Administration Regulations controls — representing 35% coverage. The remaining 13 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 EAR — Export Administration Regulations?

13 PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) controls have no direct equivalent in EAR — Export Administration Regulations. The highest concentration of gaps is in Testing Controls 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 EAR — Export Administration Regulations?

The domain with the highest gap count is Testing Controls (4 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.

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.