PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)vsISO/IEC 27031:2011
See exactly how PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) controls map to ISO/IEC 27031:2011. 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 ISO/IEC 27031:2011 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 | 332K+ cross-framework mappings
Control Mappings
Showing 8 of 8 mapped controls across 4 domains. Sign up to explore all 332K+ mappings across 718 frameworks.
Planning and Risk Assessment(2 mappings)
Entity-Level and Period-End(2 mappings)
Deficiency Assessment(2 mappings)
Reporting(2 mappings)
Related Comparisons
Other PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) comparisons
Other ISO/IEC 27031:2011 comparisons
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What are the key differences between PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) and ISO/IEC 27031:2011?
PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) has 8 controls across its framework, while ISO/IEC 27031:2011 covers 27 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 ISO/IEC 27031:2011 equivalent.
How many controls map between PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) and ISO/IEC 27031:2011?
Of 8 total PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) controls, 4 map directly to ISO/IEC 27031:2011 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 ISO/IEC 27031:2011?
4 PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) controls have no direct equivalent in ISO/IEC 27031:2011. 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 ISO/IEC 27031:2011?
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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