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.
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:
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 | 703 frameworks | 309K+ cross-framework mappings
Control Mappings
Showing 6 of 6 mapped controls across 4 domains. Sign up to explore all 309K+ mappings across 703 frameworks.
Planning and Risk Assessment(2 mappings)
Entity-Level and Period-End(2 mappings)
Deficiency Assessment(1 mappings)
Reporting(1 mappings)
A PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) to French Sapin II Law (Law No. 2016-1691) crosswalk, built to order
The table above lists candidate mappings. A crosswalk answers the narrower question you are probably here for: which French Sapin II Law (Law No. 2016-1691) controls your existing PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) 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 50% in the header counts how many PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) controls carry at least one candidate mapping in the graph, before any review. The crosswalk percentage counts something stricter: how many French Sapin II Law (Law No. 2016-1691) 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 PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) comparisons
Other French Sapin II Law (Law No. 2016-1691) 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.
Related Resources
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