PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)vsFrench Sapin II Law (Law No. 2016-1691)
See exactly how PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) controls map to French Sapin II Law (Law No. 2016-1691). Pre-computed mappings, identified gaps, and coverage analysis.
According to the TheArtOfService Compliance Knowledge Graph:
PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) maps to French Sapin II Law (Law No. 2016-1691) with 50% coverage across 4 directly mapped controls. Analysis of 8 PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) controls identifies 4 compliance gaps — primarily concentrated in Quality and Subsequent Events.
Source: TheArtOfService Knowledge Graph | 8 controls analysed | 718 frameworks | 330K+ cross-framework mappings
Control Mappings
Showing 6 of 6 mapped controls across 4 domains. Sign up to explore all 330K+ mappings across 718 frameworks.
Planning and Risk Assessment(2 mappings)
Entity-Level and Period-End(2 mappings)
Deficiency Assessment(1 mappings)
Reporting(1 mappings)
Related Comparisons
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What are the key differences between PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) and French Sapin II Law (Law No. 2016-1691)?
PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) has 8 controls across its framework, while French Sapin II Law (Law No. 2016-1691) covers 14 controls. Direct mapping analysis identifies 4 overlapping controls (50% coverage). The frameworks diverge most significantly in Quality and Subsequent Events, where 1 PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) controls have no direct French Sapin II Law (Law No. 2016-1691) equivalent.
How many controls map between PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) and French Sapin II Law (Law No. 2016-1691)?
Of 8 total PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) controls, 4 map directly to French Sapin II Law (Law No. 2016-1691) controls — representing 50% coverage. The remaining 4 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 French Sapin II Law (Law No. 2016-1691)?
4 PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) controls have no direct equivalent in French Sapin II Law (Law No. 2016-1691). The highest concentration of gaps is in Quality and Subsequent Events 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 PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) and French Sapin II Law (Law No. 2016-1691)?
The domain with the highest gap count is Quality and Subsequent Events (1 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.
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